Taxation Ruling
IT 2360W - Notice of Withdrawal
Income tax: substituted accounting periods
may be released
Notice of Withdrawal
Taxation Ruling IT 2360 is withdrawn with effect from today.
1. Taxation Ruling IT 2360 sets out guidelines to be followed in dealing with applications for leave under subsection 18(1) of the Income Tax Assessment Act 1936.
2. This Ruling is withdrawn and replaced by PS LA 2007/21 with effect on 29 August 2007.
Commissioner of Taxation
29 August 2007