Taxation Ruling
IT 2040H - Notice of Archival
Instalment arrangements where an objection has been lodged by the promoter or the former owners
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
may be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 2040 is no longer current and has been archived.
The ruling sets out our guidelines on paying tax by instalments when this is not allowed under section 21 of the Taxation (Unpaid Company Tax) Assessment Act 1982 because an objection has been lodged. That Act only applies to 'bottom of the harbour' schemes that were entered into before 4 December 1980.
Commissioner of Taxation
4 September 1996