Taxation Ruling

IT 2270W - Withdrawal

Income tax: application of overseas ships provisions to time charters

• 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Taxation Ruling IT 2270 is withdrawn with effect from today.

The views in IT 2270 conflict with the views set out in the draft ruling TR 2002/D11 that issued today on the royalty withholding tax implications of chartering and similar arrangements, in respect of the treatment of time charters.

Commissioner of Taxation
25 September 2002

References

ATO references:
NO 2002/011971

Related Rulings/Determinations:

IT 2270