Taxation Ruling
IT 2106W - Withdrawal
Income tax: supplementary trust stripping settlement guidelines
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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Taxation Ruling IT 2106 is withdrawn with effect from today.
1. Taxation Ruling IT 2106 established settlement guidelines for trust stripping schemes in respect of the 1977 and 1978 income years where an acceptable settlement offer was made before 1 December 1984. The guidelines are no longer applicable.
2. IT 2106 was the subject of a Notice of Archival on 9 September 1993.
3. IT 2106 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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