Taxation Ruling

IT 2221W - Notice of Withdrawal

Income tax : income derived by non-resident from ex-Australian source, permanent place of abode.

• 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Taxation Ruling IT 2221 has been withdrawn.

The Ruling considers the application of sections 23(q) and 23 (r) of the Income Tax Assessment Act 1936.

Paragraph 23(q) was repealed by the Taxation Laws Amendment (Foreign Tax Credits) Act 1986.

Guidelines for determining the status of individuals as residents or non-residents of Australia for income tax purposes are contained in Taxation Ruling IT 2650. That Ruling was issued on 8 August 1991 and incorporates the guidelines contained in Taxation Ruling IT 2221.

Commissioner of Taxation
8/9/94

References

BO CHA P/ABSENCE FROM AUSTRALIA

Related Rulings/Determinations:

IT 2221
IT 2650

Legislative References:
ITA 23(q)
ITA 23(r)