Taxation Ruling

IT 2310W - Notice of Withdrawal

Income tax : discovery of documents in Part V appeal claim for privilege under secrecy provisions

  • Please note that the PDF version is the authorised version of this ruling.
    IT 2310 has been withdrawn as part of a project to review public rulings.

Notice of Withdrawal

Taxation Ruling IT 2310 is withdrawn with effect from today.

1. IT 2310 deals with the New South Wales Supreme Court decision in Re Fortex Pty Ltd, which considered when the Commissioner is required to produce documents under subsection 16(3) of the Income Tax Assessment Act 1936.

2. IT 2310 merely summarises a decision which was arrived at on the basis of the taxpayer's particular circumstances.

3. IT 2310 has little ongoing interpretive value, and is therefore withdrawn without replacement.

Commissioner of Taxation
27 June 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-D75OWX3

ISSN: 2205-6122

Related Rulings/Determinations:

IT 2310