Taxation Ruling

IT 2004H - Notice of Archival

Property growth trusts

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2004 is no longer current and has been archived.

The Ruling applied only for the purposes of applying paragraph 26(a) of the Income Tax Assessment Act 1936.

This provision is no longer operative. It was made inoperative by Part IIIA (Capital Gains and Capital Losses), section 26AAA and section 25A of the Income Tax Assessment Act 1936.

Commissioner of Taxation
9 December 1993

References

ATO references:
NO BXH

Related Rulings/Determinations:

IT 2004
IT 2004W

Legislative References:
26(a)