Taxation Ruling

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 withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Taxation Ruling IT 2493 is withdrawn with effect from today.

The Ruling has been replaced by Taxation Ruling TR 2000/6, which issued today.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


ATO references:
NO T2000/4313

ISSN 0813-3662

Related Rulings/Determinations:

IT 2493