Taxation Ruling
IT 336W - Withdrawal
Income tax: medical and hospital insurance
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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Taxation Ruling IT 336 is withdrawn with effect from today.
1. Taxation Ruling IT 336 deals with the taxation implications under the Income Tax Assessment Act 1936 arising from the payment of medical and hospital insurance contributions by an employer on behalf of, or as reimbursement to an employee. Such payments are now covered by section 20 of the Fringe Benefits Tax Assessment Act 1986.
2. IT 336 was the subject of a Notice of Archival on 8 December 1994.
3. IT 336 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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