Taxation Ruling

IT 2680A - Addendum

Income tax: withholding tax liability of non-resident beneficiaries of Australian trusts

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


This Addendum amends Taxation Ruling IT 2680 to remove the references to Income Tax Rulings IT 328 and IT 329.

IT 328 and IT 329 are withdrawn with effect from 1 September 2011.

IT 2680 is amended as follows:

1. Paragraph 6

Omit the words at the end of the paragraph ', and see also Taxation Rulings IT 328 and IT 329'.

2. Other rulings on this topic

Omit references to IT 328 and IT 329.

This Addendum applies on and from 1 September 2011.

Commissioner of Taxation
24 August 2011


ATO references:

ISSN 0813 - 3662