Taxation Ruling

IT 2176W - Withdrawal

Income tax: National Building Trades Construction Award: living-away-from-home: distant work

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2176 is withdrawn with effect from today.

1. Taxation Ruling IT 2176 applied only for the purposes of applying section 51A and subsection 221C(6) of the Income Tax Assessment Act 1936. These provisions ceased to have effect from the 1986/87 income year.

2. IT 2176 was the subject of a Notice of Archival on 9 September 1993.

3. IT 2176 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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
31 May 2006

References

ATO references:
NO 2005/18404

ISSN 0813-3662

Related Rulings/Determinations:

IT 2176

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