Taxation Ruling
IT 2260W - Notice of Withdrawal
Income tax: conditional requests for extensions of time to pay tax
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Taxation Ruling IT 2260 is withdrawn with effect from today.
1. Taxation Ruling IT 2260 explains that any terms or conditions that are included in a request from a taxpayer or their agent for an extended time for payment are not binding on the Commissioner even though the Commissioner has not responded to the request.
2. The matters discussed in Taxation Ruling IT 2260 are considered in chapter 9 of the ATO Receivables Policy 'Deferring the time for payment' in Law Administration Practice Statement PS LA 2006/11.
Commissioner of Taxation
18 October 2006
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