Taxation Ruling
IT 2222H - Notice of Archival
Income tax: exempt income: whether contributions under the United States Federal Insurance Contributions Act are an income tax
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
may be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 2222 is no longer current and has been archived.
The ruling is about Article XIII of the Australia/United States Double Taxation Convention (1953). That convention was superseded by a new convention, which entered into force on 31 October 1983. The superseding convention does not have a provision comparable to Article XIII of the 1953 convention.
Commissioner of Taxation
19 June 1996