Taxation Ruling

IT 2332H - Notice of Archival

Income tax: interest withholding tax - publicly or otherwise widely distributed debentures issued overseas - interest paid in non-Australian currency

• Please note that the PDF version is the authorised version of this ruling.

FOI status:

may be released

NOTICE OF ARCHIVAL

This Ruling is archived. It applies only for the purposes of applying paragraph 128F(1)(d) of the Income Tax Assessment Act 1936.

This provision is no longer operative. It was made inoperative by subsection 26(a) of Taxation Laws Amendment Act (No. 3) 1986 (Act No 112 of 1986).

Commissioner of Taxation
9 December 1993

References

ATO references:
NO BXH

Related Rulings/Determinations:

IT 2332

Legislative References:
128F(1)(d)