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On 29 January 2014, the ATO released for public comment by 28 February 2014 draft Taxation Determination TD 2014/D7 entitled "Income tax: are the capital support payments described in this Draft Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997?"

The answer given to the question posed is "No. Such payments are capital in nature for the purposes of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997".

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