TD 2012/15Wwithdrawn

Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2012 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

Notice of Withdrawal

TD 2012/15 is being withdrawn as the 2012-13 financial year has ended. The Determination will continue to be legally binding on the Commissioner for that financial year.