Taxation Ruling

IT 2306W - Withdrawal

Income tax: content and form of statements forwarded to a board of review under regulation 35

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

FOI status:

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2306 is withdrawn with effect from today.

1. Taxation Ruling IT 2306 related to the content and form of statements forwarded to a Board of Review under former regulation 35 of the Income Tax Regulations 1936. Regulation 35 was renumbered to regulation 45 by Statutory Rules No. 192 of 1990, effective from 1 July 1990. Regulation 45 was omitted by Statutory Rules No. 390 of 1990, effective from 6 December 1990.

2. IT 2306 was the subject of a Notice of Archival on 16 March 1995.

3. IT 2306 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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
7 June 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

IT 2306