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Taxation Ruling IT 2443 is withdrawn with effect from today.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