Taxation Ruling

IT 2443W - Notice of Withdrawal

Income tax: gifts

• 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Taxation Ruling IT 2443 is withdrawn with effect from today.

1. Taxation Ruling IT 2443 considers whether certain payments made to a fund approved for the purposes of paragraph 78(1)(a) of the Income Tax Assessment Act 1936 constitute gifts for the purposes of the paragraph.

2. The arrangements dealt with in IT 2443 are now covered by TR 2005/13, which issued today.

Commissioner of Taxation
20 July 2005

References

ATO references:
NO 2003/11684

Related Rulings/Determinations:

IT 2443