Income tax: remission of additional tax imposed by subsection 223(1): transitional arrangement for 1992-93 substituted accounting periods
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FOI status:may be released
Notice of Withdrawal
1. Taxation Ruling TR 94/2, which issued on 6 January 1994, provides guidelines for the remission of additional income tax imposed under the former subsection 223(1) of the Income Tax Assessment Act 1936 in respect of taxpayers who had adopted an accounting period that commenced before 1 July 1992 in lieu of the 1992-93 income year.
Commissioner of Taxation
23 August 2006