Taxation Ruling

IT 2279H - Notice of Archival

Income tax: Address of Commissioner for posting or lodging objections against assessments

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

FOI status:

may be released

Notice of Archival

Taxation Ruling IT 2279 is no longer current and has been archived.

The Ruling related to the relationship between sub-regulation 34(2) of the Income Tax Regulations and lodging a valid objection in terms of subsection 185(1) of the Income Tax Assessment Act 1936.

Subsection 185 was repealed by Act No.216 of 1991, section 113 and Schedule 4, effective from 1 March 1992.

Commissioner of Taxation
27 September 1995

References

ATO references:
NO HUR/ADV/ACMS/28231