Taxation Ruling

IT 2294H - Notice of Archival

Income tax: whether paragraph 23(q) applies where only part of income liable to income tax overseas

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2294 is no longer current and has been archived.

The ruling is about former paragraph 23(q) of the Income Tax Assessment Act 1936 . Paragraph 23(q) exempted from income tax an Australian resident's income from another country if that income was taxable in that country. The paragraph was repealed in 1986.

Commissioner of Taxation
4 September 1996

References

ATO references:
NO NAT 96/4494-6

ISSN 0813-3662

Related Rulings/Determinations:

IT 2294
IT 2294W

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