Income tax: may the material contained in the 1985, or earlier, ATO Assessing Handbooks be relied on as evidence of ATO's interpretation, policy or practice in respect of the Income Tax Assessment Act 1936 ?

TD 94/45 explains that the Assessing Handbooks cannot be relied on as evidence of the ATO's position. TD 94/45 refers to Taxation Ruling TR 92/20 for further guidance on the ATO publications to be relied upon.

TR 92/20 has been withdrawn and replaced by Taxation Ruling TR 2006/10. Assessing Handbooks are also no longer used by the ATO.

TD 94/45 has no ongoing relevance and is therefore withdrawn without replacement.