Compare documents

TD 1999/31Wwithdrawnchange

Income tax: does Taxation Determination TD 94/80 apply to the Land Transport Facilities tax offset?

Notice of Withdrawal

Taxation Determination TD 99/31 explains whether TD 94/80 will apply to the Land Transport Facilities tax Offset scheme under Division 396 of the Income Tax Assessment Act 1997 (ITAA 1997). TD 94/80 clarifies the operation of section 159GZZZZF of the Income Tax Assessment Act 1936 .

Division 396 of the ITAA 1997 was repealed through Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011) effective from 27 June 2011.

Choose document B