IT 2493W - Notice of Withdrawal
Income tax: substantiation rules: calculation of balancing adjustment
Please note that the PDF version is the authorised version of this ruling.
FOI status:may be released
Notice of Withdrawal
The Ruling has been replaced by Taxation Ruling TR 2000/6, which issued today. There is no change in the policy stated in IT 2493. TR 2000/6 has been rewritten under the new income tax law, however, it is broader in that it covers circumstances not covered in IT 2493.
Commissioner of Taxation
29 March 2000