Taxation Ruling

IT 2377W - Withdrawal

Income tax: pre-20 September 1985 film underwriting contracts

  • 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Taxation Ruling IT 2377 is withdrawn with effect from today.

1. Taxation Ruling IT 2377 outlined the application of subsection 124ZAFA(1AA) of the Income Tax Assessment Act 1936. This subsection was omitted by Act No. 153 of 1988.

2. IT 2377 was the subject of a Notice of Archival on 8 December 1994.

3. IT 2377 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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
31 May 2006

References

ATO references:
NO 2005/18404

ISSN 0813-3662

Related Rulings/Determinations:

IT 2377

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