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This draft Taxation Determination was released on 18 June 2008 for public comment by 18 July 2008. Its full title is "Income tax: when is income tax of a private company a "present legal obligation" for the purposes of the distributable surplus calculation under s 109Y(2) of Division 7A of Part III of ITAA 1936?"

As a result of the release of TD 2008/D8, draft Taxation Determination TD 2007/D9 is withdrawn with effect from 18 June 2008. The Notice of Withdrawal states that TD 2007/D9 has been withdrawn and will not be finalised as the ATO has changed its view.

For a copy of TD 2008/D8, go here

For a copy of TD 2007/D9W, go here

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