Miscellaneous Taxation Ruling

MT 2008W

Bank account debits tax: minor business activities of government bodies

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Withdrawal

Miscellaneous Taxation Ruling MT 2008 is withdrawn with effect from today.

1. Miscellaneous Taxation Ruling MT 2008 is about the Commonwealth's discontinued debits tax (previously called bank account debits tax). Debits tax applied to debits made before 1 January 1991.

2. MT 2008 was the subject of a Notice of Archival on 7 August 1996.

3. MT 2008 is now being withdrawn in accordance with paragraph 5 of Addendum No. 2 to Miscellaneous Taxation Ruling MT 2005 Freedom of Information Act 1982. Taxation Rulings - pre 1 December 1982 series (referred to for convenience as conversion rulings), which states:

We will withdraw progressively all Rulings in the MT series for which we have issued Notices of Archival.

Commissioner of Taxation
14 June 2006

References

ATO references:
NO 2005/18404