Taxation Determination TD 93/237







This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20). | 1. No. The views expressed in Taxation Determinations TD 2 and TD 3 will not be affected by these amendments. | Commissioner of Taxation 16/12/93 | Previously issued as Draft TD 93/D261


Related rulings: TD 2; TD 3
Legislative references: ITAA 160A; ITAA 160M(6); ITAA 160M(7)
Subject references: Waiver of debt; capital gains tax