Taxation Ruling

IT 2200W - Notice of Withdrawal

Income tax: entertainment allowances: P.A.Y.E. arrangements

  • 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Taxation Ruling IT 2200 is no longer current and is therefore withdrawn.

The ruling set out the Commissioner's policy on tax instalment deductions for entertainment expenses. Legislation was introduced in 1985. Taxation Ruling IT 2229 which was issued on 16 December 1985 now covers the issue.

Commissioner of Taxation
15/10/97

References

ATO references:
NO NAT 97/77725-3

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2200
IT 2229