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This final Taxation Determination was issued on 10 December 2008. It was previously released in draft form as TD 2008/D8: see 2008 TAXVINE No 24 (14) (20 June 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 the ITAA 1936?"

Note that there is also a compendium of responses to the issues raised by external parties to draft Taxation Determination TD 2008/D8.

For a copy of TD 2008/28, go here.

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