Taxation Ruling

IT 2291H - Notice of Archival

Trust stripping: collection and recovery of tax

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2291 is no longer current and has been archived.

The Ruling provided instructions for the collection and recovery of tax in relation to particular kinds of trust stripping scheme.

The instructions are no longer applicable.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO CAS AUD025

ISSN 0813-3662

Related Rulings/Determinations:

IT 2291
IT 2291W

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