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This draft Taxation Determination was released on 17 December 2008 for public comment by 30 January 2009. Its full title is "Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private company's assets, can the Commissioner take into account the value of the company's assets not shown in the company's accounting records?" The answer given is Yes.

For a copy of TD 2008/D19, go here.

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