Taxation Ruling

IT 105W - Notice of Withdrawal

Payments by oil companies to service station proprietors

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Taxation Ruling IT 105 is withdrawn with effect from today.

The Ruling restates a 1970 Board of Review decision in relation to the assessment of payments by oil companies to service station proprietors. As a result of later changes in the law, it is now considered that the Ruling is unnecessary.

Commissioner of Taxation
25 February 1998


ATO references:
NO NAT 98/561-9

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 105