Taxation Ruling

IT 2628H - Notice of Archival

Income tax: trusts - concessional treatment on winding up of non-resident trusts

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

FOI status:

may be released

NOTICE OF ARCHIVAL

This Ruling is Archived. It applies only for the purposes of the application of section 102AAN of the Income Tax Assessment Act 1936 (the Act).

This provision is no longer operative. It was made inoperative by subsection 102AAN(1) of the Act.

Commissioner of Taxation
9 December 1993

References

ATO references:
NO NAT 91/2134-0

ISSN 0813-3662

Related Rulings/Determinations:

IT 2628

Legislative References:
102ANN

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).