Taxation Ruling

IT 2681A - Addendum

Income tax: residency status of business migrants

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

FOI status:

may be released

NOTICE OF ADDENDUM

This Addendum amends Taxation Ruling IT 2681 as follows:

1.
Other Rulings on this Topic
Omit 'IT 2607'; substitute 'TR 98/17'.
2.
Paragraph 3
Insert after 'IT 2607'; '(IT 2607 has now been withdrawn and replaced by TR 98/17)'.
3.
Paragraph 8
Insert after 'withdrawn'; '(IT 2607 has now been withdrawn and replaced by TR 98/17)'.
4.
Paragraph 11
Omit 'paragraph 5 of Taxation ruling IT 2607'; substitute 'paragraphs 29 and 66 of Taxation Ruling TR 98/17'.
5.
Paragraph 15(a)(1)
Insert after 'IT 2607'; 'as originally released (IT 2607 has now been withdrawn and replaced by TR 98/17)'.
6.
After paragraph 31
Insert: 'NOTE: IT 2607 has now been withdrawn and replaced by TR 98/17'.
7.
Paragraph 34
Omit 'IT 2607'; substitute 'TR 98/17'.
8.
Paragraph 35
Omit '17 of IT 2607'; substitute '38 of TR 98/17'.

Commissioner of Taxation
25 November 1998

References

ATO references:
NO NAT 98/8327-4

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2681