Taxation Ruling

IT 284H - Notice of Archival

Rates and land taxes

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FOI status:

NOTICE OF ARCHIVAL

Taxation Ruling IT 284 is no longer current and has been archived.

The Ruling applied only for the purposes of applying section 72 of the Income Tax Assessment Act 1936.

The introduction of subsection 72(1G) by the Income Tax Assessment Act (No. 2) 1975 makes the interpretation of this subsection by the Commissioner in the Ruling relevant only to payments made prior to 1 July 1975.

Commissioner of Taxation
28/7/94

References

ATO references:
NO BRI ADVR

Related Rulings/Determinations:

IT 284
IT 284W

Legislative References:
72