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Withdrawal - Income tax: can a life assurance company claim a deduction or loss for Agency Development Loans it has written off?

Notice of Withdrawal

Draft Taxation Determination TD94/D47 is withdrawn with effect from today.

The ATO view on circumstances under which Agency Development Loans that have been made and are then forgiven or written-off may be allowable as a deduction to life assurance companies is contained in Taxation Ruling TR 2001/9.

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