Taxation Ruling

IT 208W - Notice of Withdrawal

Disability insurance - deductibility of premiums and assessability of benefits

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

FOI status:

may be released


Taxation Ruling IT 208 was issued to confirm that the Commissioner had changed his policy in light of the decision of the High Court in FC of T v. Smith 81 ATC 4114; 11 ATR 538. The law in relation to this matter is now well settled.

The Ruling is no longer necessary and is therefore withdrawn.

Commissioner of Taxation
8 October 1997


ATO references:
NO NAT 97/7725-3

ISSN 0813-3662

Related Rulings/Determinations:

IT 208