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08 Aug 13 6 Taxation Determinations withdrawn

On 7 August 2013, the ATO issued the following 6 Notices of Withdrawal with effect from the same day:

  • TD 1999/31W Income tax: does Taxation Determination TD 94/80 apply to the Land Transport Facilities tax offset?
  • TD 1999/32W Income tax: is a cash collateralisation arrangement acceptable for parties entering into a Land Transport Facilities borrowings agreement?
  • TD 1999/33W Income tax: will a lender under a Land Transport Facilities borrowings agreement be denied deductions in respect of their own funding costs if they lend to the borrower at a lower rate of interest?
  • TD 92/194W Income tax: for imputation purposes does a 'frankable dividend' include a payment made by a private company, that is deemed to be a dividend by virtue of s 108 or s 109 of the Income Tax Assessment Act 1936?
  • TD 93/166W Income tax: in what circumstances must dividends paid in respect of different classes of shares be franked at the same rate to avoid being considered as underfranked?
  • TD 96/28W Income tax: can an amount deducted under the Prescribed Payment System (PPS) from a payment to a company be entered into a franking account of the company at the time the deduction is made?


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