IT 2444W - Notice of Withdrawal
Notice of Withdrawal Taxation Ruling
Please note that the PDF version is the authorised version of this ruling.
- the amendment of an assessment where there is a change in the interpretation of the income tax law; and
- the exercise of the discretion to wholly or partially remit interest payable under section 170AA of the Income Tax Assessment Act 1936 (ITAA 1936).
2. The Report on Aspects of Income Tax Self Assessment produced a number of recommendations for legislative and administrative changes to the provision of advice and guidance by the Tax Office. The recommendations for legislative change in relation to Tax Office advice and guidance were enacted in the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 with effect from 1 January 2006. As a consequence the content of IT 2444 has been superseded.
- the forms of advice and guidance the Tax Office provides about the application of laws administered by the Commissioner; and
- the level of protection available to taxpayers who rely on each form of advice and guidance.
Commissioner of Taxation
19 November 2008