Taxation Ruling

IT 339H - Notice of Archival

Members of the defence force - re-engagement bounties

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FOI status:

Notice of archival

Taxation Ruling IT 339 is no longer current and has been archived.

The Ruling applied only for the purposes of applying subparagraph 23(t)(iii) of the Income Tax Assessment Act 1936 and regulation 5 (formerly regulation 4AAA) of the Income Tax Regulations.

Paragraph 5(h) of the Regulations is no longer operative. It was made inoperative by the redundancy of Determination 0701, Re-engagement Bounty, made under the Defence Act 1903.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO NEW TR 6

Related Rulings/Determinations:

IT 339
IT 339W

Legislative References:
23(t)(iii)
Income Tax Regulation 5