Taxation Ruling
IT 2143W - Withdrawal
Income tax: taxation (unpaid company tax): trust estates ceasing to exist prior to assessment
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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Taxation Ruling IT 2143 is withdrawn with effect from today.
1. Taxation Ruling IT 2143 is about the application of the Taxation (Unpaid Company Tax) Assessment Act 1982 to beneficiaries of deceased estates that no longer exist. That Act applies only to 'bottom of the harbour' schemes that were entered into before 4 December 1980.
2. IT 2143 was the subject of a Notice of Archival on 4 September 1996.
3. IT 2143 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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