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10 Apr 08 TD 1999/D13 (advance payments made under swap agreements) withdrawn

On 9 April 2008, the ATO withdrew TD 1999/D13 (Income tax: advance payments made under swap agreements) with effect from the same day. The draft Ruling will not be finalised in its current form and is consequently withdrawn. Guidance on the ATO's current position on swaps is set out in Taxation Rulings IT 2050 and IT 2682.

For a copy of the Notice of Withdrawal, TD 1999/D13W, go here

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