04 Nov 10 3 Taxation Determinations withdrawn
On 3 November 2010, the ATO withdrew the following 3 Taxation Determinations with effect from the same day:
- TD 10W Capital Gains: what are acceptable valuations for CGT purposes?
- TD 93/48W Income tax: is a deduction for borrowing costs allowable under s 67 of ITAA 1936 when a loan does not proceed?
- TD 93/70W Income tax: 1. Are live pearl oysters (Pinctada maxima) used in a business of pearl culture, trading stock for the purposes of ITAA 1936? 2. What is the value to be allocated to live pearl oysters used in a business of pearl culture pursuant to s 32?