Income tax: a taxpayer makes a voluntary admission after lodging a return for 1989-90, 1990-91, 1991-92 or an 'early balancing' 1992-93 year which resulted in a liability to pay additional tax under subsection 223(1) of the Income Tax Assessment Act 1936 (ITAA). In what circumstances will we, in accordance with paragraph 23 of Taxation Ruling IT 2517, remit in full the additional tax?

Taxation Determination TD 93/15 is about the remission of additional tax imposed under the former subsection 223(1) of the Income Tax Assessment Act 1936 .

Subsection 223(1) of the Income Tax Assessment Act 1936 was repealed with effect from 30 June 1992. TD 93/15 is therefore no longer current.