Taxation Ruling

TR 94/28W

Income tax: list of points in isolated areas for zone rebate purposes

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FOI status:

May be released


Taxation Ruling TR 94/28 is withdrawn with effect from today.

This Ruling is not the most appropriate vehicle because:

what zone a location is in is an administrative question of law; and
new communities are being established at to rapid a rate for the ruling to be update.

A record of the Commissioner's administrative decision of what zone a location is in is available on the internet at , Search for 'Zone Rebate'.
A practice statement is to be prepared that sets out the processes to be followed by ATO staff for previously identified locations where the taxpayer disputes the ATO decision of the appropriate zone and how to establish the ATO decision for new locations.

Commissioner of Taxation
17 October 2001


ATO references:
NO T2001/14151

ISSN: 1039 - 0731
TR 94/28W history
  Date: Version: Change:
  25 August 1994 Original ruling  
  15 September 1994 Consolidated ruling Erratum
You are here 17 October 2001 Withdrawn