Taxation Ruling

IT 2647W - Notice of Withdrawal

Income tax: interest withholding tax - exemption from withholding tax - requirement that borrowed moneys be used in an Australian business

  • 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Taxation Ruling IT 2647 is withdrawn.

Taxation Laws Amendment Act (No 2) 1997 repealed the previous section 128F on which the Ruling was based.

Commissioner of Taxation
15 September 1999

References

ATO references:
NO NAT 99/6187-4

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2647