Taxation Ruling

IT 2409A - Addendum

Income Tax : deductions allowable to civil marriage celebrants

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

FOI status:

May be released

ADDENDUM

Taxation Ruling IT 2409 is amended by the following:

At the end of paragraph 10(a) insert:

'The AAT decision in Case V143 88 ATC 899; 19 ATR 3872 is considered to be confined to the facts of that case. This view is supported by the comments of Mr P M Roach (Senior Member) at page 906, paragraph 28, 88 ATC 899.'

Commissioner of Taxation
8/9/94

References


BO CHA

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2409

Case References:
Case V143
88 ATC 899
19 ATR 3872