Taxation Ruling

IT 152H - Notice of Archival

Tax avoidance schemes: proposed reorganisation of company group - prepayment of interest, transfer of equipment

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FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 152 is no longer current and has been archived.

The Ruling deals with tax avoidance schemes involving proposed reorganisation of a company group, prepayment of interest and the transfer of equipment.

Legislation has since been enacted to counter these types of schmes and the Ruling is no longer current.

Commissioner of Taxation
8/12/94

References


BO NOR J35/354/1

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 152
IT 152W

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