Taxation Ruling

IT 135H - Notice of Archival

Tax avoidance: theatrical entertainers

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

FOI status:

may be released

Notice of Archival

Taxation Ruling IT 135 is no longer current and has been archived.

The ruling is about section 260 of the Income Tax Assessment Act 1936. That section only applies to contracts, agreements or arrangements made or entered into before 28 May 1981.

Commissioner of Taxation
15 May 1996


ATO references:
NO NAT 96/3280-8

ISSN 0813-3662

Related Rulings/Determinations:

IT 135

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