IT 2141H - Notice of Archival
False or misleading statement
Please note that the PDF version is the authorised version of this ruling.
FOI status:May be released
NOTICE OF ARCHIVAL
The present Pt VII was inserted by Taxation Laws Amendment (Self Assessment) Bill 1992, applicable to assessments for the year of income ending 30 June 1993 or substituted accounting period and all subsequent years.
The Ruling also applies to Sales Tax Assessment Act (No 1) 1930; Sales Tax Assessment Act (Nos 2 to 9) 1930; Sales Tax (Exemptions and Classifications) Act 1935 and Sales Tax Procedure Act 1934 which, subject to transitional provisions, ceased to impose tax on dealings after 1 January 1993.
Commissioner of Taxation