Taxation Ruling

IT 2628H - Notice of Archival

Income tax: trusts - concessional treatment on winding up of non-resident trusts

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

FOI status:

may be released

NOTICE OF ARCHIVAL

This Ruling is Archived. It applies only for the purposes of the application of section 102AAN of the Income Tax Assessment Act 1936 (the Act).

This provision is no longer operative. It was made inoperative by subsection 102AAN(1) of the Act.

Commissioner of Taxation
9 December 1993

References

ATO references:
NO NAT 91/2134-0

ISSN 0813-3662

Related Rulings/Determinations:

IT 2628

Legislative References:
102ANN