Taxation Ruling
IT 151H - Notice of Archival
Payments to authors under the Public Lending Rights Scheme
-
Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document has been Withdrawn.View the Withdrawal notice for this document.
FOI status:
may be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 151 is no longer current and has been archived.
The ruling is about former Division 16A of Part III of the Income Tax Assessment Act 1936 . That Division allowed authors, composers, artists and inventors to average their incomes. The Division was replaced in 1987.
Commissioner of Taxation
4 September 1996