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29 Jun 11 Foreign loss quarantined within a partnership – TD 92/113 withdrawn

With effect from 29 June 2011 the ATO has withdrawn Taxation Determination TD 92/113, which dealt with the question: is a foreign loss quarantined within a partnership?: TD 92/113W.

Section 79D ITAA 1936 and the foreign tax credit system contained in Division 18 of Part III ITAA 1936 were repealed with effect from 24 September 2007, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after 1 July 2008. The provisions dealt with by this determination have no current equivalent.