Taxation Ruling

IT 2242H - Notice of Archival

Income tax: distribution of employment income to minor beneficiaries of family trusts - application of recent court decision

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2242 is no longer current and has been archived.

The issue dealt with in the ruling is now covered by subsection 102AG(5A) of the Income Tax Assessment Act 1936 .

Commissioner of Taxation
22 May 1996

References

ATO references:
NO NAT 96/3280-8

Related Rulings/Determinations:

IT 2242
IT 2242W