Taxation Ruling
IT 2279W - Withdrawal
Income tax: address of commissioner for posting or lodging objections against assessments
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNOTICE OF WITHDRAWAL
Taxation Ruling IT 2279 is withdrawn with effect from today.
1. Taxation Ruling IT 2279 related to the relationship between subregulation 34(2) of the Income Tax Regulations 1936 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 Subsection 185 was repealed by Act No. 216 of 1991, section 113 and Schedule 4, effective from 1 March 1992.
2. IT 2279 was the subject of a Notice of Archival on 27 September 1995.
3. IT 2279 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states:
We will withdraw progressively all Rulings in the IT series for which we have issued Notices of Archival.
Commissioner of Taxation
7 June 2006