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Income tax: for a lump sum or eligible termination payment rebate under section 159SA of the Income Tax Assessment Act 1936 (ITAA), does 'the rate of tax' for a primary producer refer to the notional rate under subsection 12(2) and subsection 12(3) of the Income Tax Rates Act 1986 (ITR)?

Notice of Withdrawal

TD 92/200 states that under section 159SA of the ITAA, the applicable rate of tax for a lump sum or eligible termination payment rebate for a primary producer is the notional rate under subsection 12(2) and subsection 12(3) of the ITRA.

Section 159SA and other relevant provisions referred to in the Taxation Determination have been repealed. TD 92/200 has no ongoing relevance and is withdrawn without replacement.

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