TD 95/D15W — Withdrawal - Income tax: will an assessable gain arise where an amount claimed as a deduction, but not paid, exceeds the amount actually required to be paid in a later year? · Tullian
Withdrawal - Income tax: will an assessable gain arise where an amount claimed as a deduction, but not paid, exceeds the amount actually required to be paid in a later year?
It is withdrawn pending the High Court decision on the appeal against the Full Federal Court decision in FC of T v. Rowe 95 ATC 4691; (1995) 31 ATR 392.