Taxation Ruling

IT 2232W - Notice of Withdrawal

Income tax: deductibility of prepaid caravan site lease and facility fees

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Notice of Archival of Taxation Ruling IT 2232 was given on 26 June 1996.

In Addendum No.3 to Taxation Ruling IT 1 and Addendum No. 3 to Taxation Ruling IT 2500 we say that:

*
we will no longer issue Notices of Archival for Rulings in the IT series; and
*
we will withdraw progressively all Rulings in the IT series for which we have issued Notices of Archival.

Accordingly, Taxation Ruling IT 2232 is withdrawn, with effect from today.

Commissioner of Taxation
3 September 1997

References

ATO references:
NO 95/6325-3 97/6784-3

ISSN 0813-3662

Related Rulings/Determinations:

IT 2232
IT 2232H