Income tax: in what circumstances will the Commissioner register a transitional RBL of a taxpayer under regulation 53E of the Income Tax Regulations after the general extension date of 4 April 1997?

Taxation Determination TD 97/7 is withdrawn following the Administrative Appeals Tribunal decision in Case AT 1999/49 to allow an extension of time to register a transitional RBL after the general extension date of 4 April 1997.