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 ruling.
FOI status:may be released
NOTICE OF WITHDRAWAL
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.
Commissioner of Taxation
8 October 1997
NO NAT 97/7725-3