Taxation Ruling

IT 2683W - Notice of Withdrawal

Income tax: obligations of borrowers who pay withholding tax on behalf of foreign lenders

• 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Taxation Ruling IT 2683 is withdrawn with effect from today.

As a result of the Full Federal Court's decision in FCT v. Century Yuasa Batteries Pty Ltd (1998) 82 FCR 288, the principles, on which the Taxation Ruling is based, no longer apply.

Commissioner of Taxation
3 May 2000

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

IT 2683