Taxation Ruling

TR 2002/6W

Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)

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Notice of Withdrawal

Taxation Ruling TR 2002/6 is withdrawn with effect from today.

1. TR 2002/6 explains whether an entity is eligible to be a Simplified Tax System (STS) taxpayer and the application of grouping provisions for the purposes of the former STS regime in Division 328 of the Income Tax Assessment Act 1997.

2. TR 2002/6 is being withdrawn as it relates to a regime that no longer exists.

3. TR 2002/6 has no ongoing relevance and is therefore withdrawn without replacement.

Commissioner of Taxation
12 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-9N72KXS

ISSN: 2205-6211
TR 2002/6W history
  Date: Version: Change:
  13 March 2002 Original ruling  
You are here 12 April 2017 Withdrawn