Taxation Ruling

IT 2390W - Notice of Withdrawal

Income Tax : contribution towards cost of sealing a road

• 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Taxation Ruling IT 2390 is withdrawn.

The ruling does not deal with any significant issues and does not affect the existing interpretation of the law. It merely agrees with the decision of the Administrative Appeals Tribunal in Case U68 87 ATC 435, pointing out that it accords with decided law.

Commissioner of Taxation
1 May 1996

References

ATO references:
NO NAT 95/10297-2

Related Rulings/Determinations:

IT 2390

Case References:
U68
87 ATC 435