Taxation Ruling

IT 2269W - Notice of Withdrawal

Income tax: meaning of' 'mining operations' for purposes of Division 10. Open cut workings for winning of lizardite serpentine

• 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 2269 puts forward a test for what constitutes 'mining'. The Ruling was written before the Federal Court decision in North Australian Cement Limited v. FC of T 89 ATC 4765; (1989-90) 20 ATR 1058 which expanded the traditional view of 'mining' and overturned the more restricted test of 'mining' in Taxation Ruling IT 2269.

The Ruling is no longer current and is therefore withdrawn.

Commissioner of Taxation
30 July 1997

References

ATO references:
NO NAT 97/5088-6

Related Rulings/Determinations:

IT 2269