Taxation Ruling

IT 2102W - Withdrawal

Income tax: trust stripping: Post-Part IVA assessing guidelines

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

FOI status:

may be released


Taxation Ruling IT 2102 is withdrawn with effect from today.

1. Taxation Ruling IT 2102 established assessment guidelines for a particular kind of trust stripping scheme entered into after 27 May 1981. The guidelines are no longer applicable.

2. IT 2102 was the subject of a Notice of Archival on 9 September 1993.

3. IT 2102 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states:

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

Commissioner of Taxation
17 May 2006


ATO references:
NO 2005/18404

ISSN 0813-3662

Related Rulings/Determinations:

IT 2102

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

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