Taxation Ruling
IT 2545W - Notice of Withdrawal
Income tax: quotation of tax file numbers in respect of eligible termination payments
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Taxation Ruling IT 2545 is withdrawn with effect from today.
1. Taxation Ruling IT 2545 explains how pay as you earn (PAYE) tax instalment deductions should be deducted from eligible termination payments where a tax file number is not quoted by an employee.
2. The pay as you go (PAYG) withholding system replaced the PAYE system for the 2000-2001 and later income years.
3. The Ruling does not have application to income tax years after the 1999-2000 income year.
Commissioner of Taxation
18 October 2006