Taxation Ruling

IT 2619W - Notice of Withdrawal

Income tax: tax liability of professors and teachers visiting Australia from the United Kingdom

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

Notice of Withdrawal

Taxation Ruling IT 2619 is withdrawn with effect from today.

1. IT 2619 clarifies the tax liabilities of professors and teachers temporarily working in Australia on or after 1 July 1980.

2. IT 2619 was issued before the current Australia - United Kingdom tax treaty (also known as the United Kingdom Convention) came into force on 17 December 2003.

3. IT 2619 has no ongoing relevance and is therefore withdrawn without replacement.

Commissioner of Taxation
12 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-9N72KXS

ISSN: 2205-6122

Related Rulings/Determinations:

IT 2619