Taxation Ruling

IT 2213W - Notice of Withdrawal

Income tax: remission under subsection 221AG(7C) of additional tax imposed by subsections 221AG(6), 221AG(7), 221AG(7A) and 221AG(7B) of the Income Tax Assessment Act

• 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Taxation Ruling IT 2213 is withdrawn with effect from today.

1. Taxation Ruling IT 2213 provides guidelines which generally should be applied in considering, pursuant to subsection 221AG(7C) of the Income Tax Assessment Act 1936 (ITAA 1936), requests for remission of additional tax imposed by subsections 221AG(6), 221AG(7), 221AG(7A) and 221AG(7B) of the ITAA 1936.

2. Section 221AAA of the ITAA 1936 states that Division 1A of Part VI of the ITAA 1936 (which includes the provisions stated above) does not apply in respect of the 1989-90 income year and subsequent income years. Therefore this Ruling is no longer current.

Commissioner of Taxation
13 September 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

IT 2213