Taxation Ruling
IT 152H - Notice of Archival
Tax avoidance schemes: proposed reorganisation of company group - prepayment of interest, transfer of equipment
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Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document has been Withdrawn.View the Withdrawal notice for this document.
FOI status:
may be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 152 is no longer current and has been archived.
The Ruling deals with tax avoidance schemes involving proposed reorganisation of a company group, prepayment of interest and the transfer of equipment.
Legislation has since been enacted to counter these types of schmes and the Ruling is no longer current.
Commissioner of Taxation
8/12/94