Taxation Ruling

IT 2271H - Notice of Archival

Income tax: deduction for moneys paid on shares in licensed management and investment companies

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2271 is no longer current and has been archived.

The ruling is about deductions available under section 77F of the Income Tax Assessment Act 1936 . The section only applies to certain investment that were made in licensed management and investment companies before 1 July 1991.

Commissioner of Taxation
8 May 1996

References

ATO references:
NO NAT 96/1465-6

ISSN 0813-3662

Related Rulings/Determinations:

IT 2271
IT 2271W