Taxation Ruling

IT 2245

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FOI status:

Not for releaseFOI number: I 1206144

This ruling lists the specified amounts, periods and percentages referred to in the respective paragraphs in Taxation Ruling No. IT 2246.

6.22(a): "specified minimum threshold" is $2000 tax in issue.
6.22(b): "specified minimum threshold" is $2000 tax in issue.
6.23: "specified percentage" is approximately 1 to 2% of taxpayers.
6.24: "specified percentage" is 1 to 2% of taxpayers. "specified minimum threshold" is $500 tax in issue.
12.1: "specified amount" is $100.
14.2: "specified period" is 7 days. "futher specified period" is 28 days.
18.4: "specified period" is 7 days.
18.5: PRIORITY 3 - "specified amount" is $50,000. PRIORITY 4 - "specified amount" is $25,000. PRIORITY 5 - "specified amount" is $15,000. PRIORITY 6 - "specified amount" is $5,000.
18.7(b): "specified number of months" is 3 or more. "specified amount" is $5000.
18.9(c): "specified amount is $5000.
18.10: "specified percentage" is approximately 1%.
18.12: "specified amount is $100.
18.13(a): "specified period" is 7 days.
18.13(b): "further specified period" is 14 days.
18.14(a): "specified period" is 7 days.
18.14(b): "further specified period" is 14 days.
18.17: "specified period" is within 14 days of notification (i.e. is in default for 7 or more days).
18.19: "specified amount" is $100.
19.2: Example of a large amount of tax is say $50,000. Example of amount substantially less is say $2,000.

COMMISSIONER OF TAXATION
6 February 1986

ATO references:
NO 85/8592-0

Date of effect:
Immediate

Subject References:
PROSECUTION

Legislative References:
ITAA
STAA (NO. 1)