Taxation Ruling

IT 135W - Withdrawal

Income tax: tax avoidance: theatrical entertainers

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

FOI status:

may be released


Taxation Ruling IT 135 is withdrawn with effect from today.

1. Taxation Ruling IT 135 is about section 260 of the Income Tax Assessment Act 1936. That section only applies to contracts, agreements or arrangements made or entered into before 28 May 1981.

2. IT 135 was the subject of a Notice of Archival on 15 May 1996.

3. IT 135 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states:

We will withdraw progressively all Rulings in the IT series for which we have issued Notices of Archival.

Commissioner of Taxation
17 May 2006


ATO references:
NO 2005/18404

ISSN 0813-3662

Related Rulings/Determinations:

IT 135