Taxation Ruling
IT 2102W - Withdrawal
Income tax: trust stripping: Post-Part IVA assessing guidelines
-
Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNOTICE OF WITHDRAWAL
Taxation Ruling IT 2102 is withdrawn with effect from today.
1. Taxation Ruling IT 2102 established assessment guidelines for a particular kind of trust stripping scheme entered into after 27 May 1981. The guidelines are no longer applicable.
2. IT 2102 was the subject of a Notice of Archival on 9 September 1993.
3. IT 2102 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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