IT 2547W - Withdrawal
Income tax: Part IVA determinations made after an appeal against the Commissioner's decision on an objection is referred to the Federal Court
Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:may be released
Notice of Withdrawal
2. Practice Statement PSLA 2005/24 was released on 13 December 2005. The Practice Statement provides up to date guidance on how the Commissioner interprets and administers Part IVA and other general anti-avoidance rules. The Practice Statement implements ROSA Recommendation 2.10 that the Tax Office should update and consolidate its guidance on the way it interprets and administers Part IVA into a single comprehensive Ruling or Practice Statement.
Commissioner of Taxation
29 March 2006