Taxation Ruling

IT 2605H - Notice of Archival

Income tax: rebate on dividend income

• Please note that the PDF version is the authorised version of this ruling.

FOI status:

May be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2605 is no longer current and has been archived.

The Ruling applied only for the purpose of applying the former subsection 46(7) of the Income Tax Assessment Act 1936. This subsection was substituted by the Taxation Laws Amendment Act (No 2) 1987.

Commissioner of Taxation
7 July 1994

References

BO NAT 90/3553-2

Related Rulings/Determinations:

IT 2605
IT 2605W

Legislative References:
- ITAA 46(7)