Taxation Ruling

IT 2082W - Withdrawal

Income tax: additional tax in respect of overclaimed partnership losses - claim withdrawn before assessment

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2082 is withdrawn with effect from today.

1. Taxation Ruling IT 2082 is about former:

former subsection 226(2) of the Income Tax Assessment Act 1936 as that subsection read between 1982 and 1984; and
former subsection 226(3) of the Income Tax Assessment Act 1936. That subsection was repealed in 1984.

2. IT 2082 was the subject of a Notice of Archival on 15 May 1996.

3. IT 2082 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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
17 May 2006

References

ATO references:
NO 2005/18404

ISSN 0813-3662

Related Rulings/Determinations:

IT 2082