Taxation Ruling

IT 2247W

Income tax: income derived from commercial advertising by visiting sportsmen

• 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Taxation Ruling IT 2247 is withdrawn with effect from today.

1. Taxation Ruling IT 2247 explained how the income tax exemption in subparagraph 23(c)(i) of the Income Tax Assessment Act 1936 (ITAA 1936) applied to income arising from commercial advertising in Australia that was derived by members of an international cricket team.

2. Subparagraph 23(c)(i) of the ITAA 1936 was repealed on 30 June 2000. The provision does not apply to income years from 1 July 2000. As a consequence the ruling is withdrawn

Commissioner of Taxation
23 June 2010

References

ATO references:
NO 1-21EGVHG