Taxation Ruling

IT 2126H - Notice of Archival

Trust stripping settlement guidelines

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2126 is no longer current and has been archived.

The Ruling established guidelines for the remission of section 226 additional tax in relation to trust stripping schemes where an acceptable settlement offer was made on or before 28 February 1985.

The guidelines are no longer applicable.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO CAS AUD022

Related Rulings/Determinations:

IT 2126

Legislative References:
226