Notice of Withdrawal - Income tax: application of sections 51, 23AJ, 79D and Part IVA to the deductibility of interest expense of a resident company

Draft Taxation Ruling TR 92/D24: Income tax: application of sections 51, 23AJ, 79D and Part IVA to the deductibility of interest expense of a resident company, has been withdrawn.

The issue is under litigation and the Draft Ruling is withdrawn pending the outcome of the litigation. The matter will be reviewed when the outcome of the court case is known.