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Taxation Determination TD 93/D281 was about subsection 221AK(1) of the Income Tax Assessment Act 1936 , which ceased to apply from either the 1994-1995 or 1995-1996 income year, depending on whether the taxpayer was a small, medium or large taxpayer.

Accordingly, TD 93/D281 is being withdrawn, as changes to the legislation made it unnecessary to publish the Determination in final form.