Taxation Ruling
IT 2583W - Notice of Withdrawal
Income tax: variation of tax instalment deductions allowances paid under industrial instruments
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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Taxation Ruling IT 2583 is withdrawn with effect from today.
1. Taxation Ruling IT 2583 provides guidelines for exercising the discretion available to the Commissioner in section 221D of the Income Tax Assessment Act 1936 in relation to varying the amount of tax instalments to be deducted from the salary or wages of employees in receipt of allowances paid under an 'industrial instrument'.
2. The pay as you go (PAYG) withholding system replaced the pay as you earn (PAYE) system for the 2000-2001 and later income years.
3. The Ruling does not have application to income tax years after the 1999-2000 income year.
Commissioner of Taxation
18 October 2006
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