Taxation Ruling

IT 325W - Notice of Withdrawal

Distribution from Defence Forces Retirement Benefits Fund

  • 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Taxation Ruling IT 325 is no longer current and is therefore withdrawn.

The Ruling is about the assessability of lump sums paid in 1970 by the Defence Forces Retirement Benefits Fund, as required by the Defence Forces Retirement Benefits Act (No. 3) 1968, to distribute surplus assets.

Commissioner of Taxation
26 March 1997

References

ATO references:
NO NAT 96/8424-7

ISSN 0813-3662

Related Rulings/Determinations:

IT 325

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