17 Jan 08 4 Taxation Determinations withdrawnOn 16 January 2008, the ATO withdrew the following 4 Taxation Determinations with effect from the same day:
- TD 92/167W - Withdrawal Income tax: where a 'non-employer sponsored superannuation fund' has paid tax on a member's contributions, what can that member do to have the tax recovered to his/her superannuation account if the member is not eligible to claim, or has chosen not to claim, a tax deduction for the contributions?
- TD 93/224W - Withdrawal Income tax: what is the approved form and manner of notices required by s 82AAT of ITAA 1936 to be given to the trustees of a superannuation fund by taxpayers who wish to claim a deduction for their personal contributions to the fund?
- TD 94/5W - Withdrawal Income tax: can expenditure incurred on cosmetic surgery qualify as medical expenses for the purpose of s 159P and therefore qualify for a medical expenses rebate?
- TD 96/36W - Withdrawal Income tax: in what circumstances will an eligible termination payment (ETP) be accepted as having been 'immediately' paid to a roll-over fund for the purposes of s 27A(12) of ITAA1936?