Taxation Ruling

IT 2681A - Addendum

Income tax: residency status of business migrants

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FOI status:

NOTICE OF ADDENDUM

This Addendum amends Taxation Ruling IT 2681 as follows:

1.

Other Rulings on this Topic

Omit 'IT 2607'; substitute 'TR 98/17'.

2.

Paragraph 3

Insert after 'IT 2607'; '(IT 2607 has now been withdrawn and replaced by TR 98/17)'.

3.

Paragraph 8

Insert after 'withdrawn'; '(IT 2607 has now been withdrawn and replaced by TR 98/17)'.

4.

Paragraph 11

Omit 'paragraph 5 of Taxation ruling IT 2607'; substitute 'paragraphs 29 and 66 of Taxation Ruling TR 98/17'.

5.

Paragraph 15(a)(1)

Insert after 'IT 2607'; 'as originally released (IT 2607 has now been withdrawn and replaced by TR 98/17)'.

6.

After paragraph 31

Insert: 'NOTE: IT 2607 has now been withdrawn and replaced by TR 98/17'.

7.

Paragraph 34

Omit 'IT 2607'; substitute 'TR 98/17'.

8.

Paragraph 35

Omit '17 of IT 2607'; substitute '38 of TR 98/17'.

Commissioner of Taxation
25 November 1998

References

ATO references:
NO NAT 98/8327-4

Related Rulings/Determinations:

IT 2681