Taxation Ruling

IT 2205W - Notice of Withdrawal

Income tax: exemption from interest withholding tax - application of section 128F of the Income Tax Assessment Act

• 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Taxation Ruling IT 2205 is withdrawn.

Taxation Laws Amendment Act (No 2) 1997 repealed the previous section 128F on which the Ruling was based. Taxation Determination TD 1999/26 deals with guarantors and the operation of the present section 128F.

Commissioner of Taxation
15 September 1999

References

ATO references:
NO NAT 99/6187-4

Related Rulings/Determinations:

IT 2205