Taxation Ruling

IT 2246W - Notice of Withdrawal

Australian Taxation Office Prosecution Policy

  • 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Taxation Ruling IT 2246 is withdrawn with effect from today.

1. Taxation Ruling IT 2246 provides details of the ATO Prosecution Policy and lists a range of factors that need to be considered when deciding whether or not to take prosecution action.

2. IT 2246 was replaced by the ATO Prosecution Policy with effect from 1 July 2000. This Prosecution Policy was itself replaced by the current ATO Prosecution Policy with effect from 15 December 2001.

3. The policy issues contained in IT 2246 that continue to have application are now contained in the ATO Prosecution Policy which applies from 15 December 2001.

Commissioner of Taxation
22 November 2006


ATO references:
NO 2005/18404

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2246

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