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Income tax: when does the exemption period commence in relation to a direct or indirect infrastructure borrowing?

Notice of Withdrawal

TD 94/51 explains when the exemption period commences in relation to infrastructure borrowings for the purposes of former section 159GZZZU of the Income Tax Assessment Act 1936 (ITAA 1936).

TD 94/51 deals with the former infrastructure borrowing provisions in Division 16L of Part III of the ITAA 1936, which were repealed by the Taxation Laws Amendment (Infrastructure Borrowings) Act 1997.

TD 94/51 has no ongoing relevance and is therefore withdrawn without replacement.

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