Taxation Ruling

IT 139H - Notice of Archival

Tax avoidance: incorporation of architects' practice as private company

  • Please note that the PDF version is the authorised version of this ruling.

FOI status:

may be released

Notice of Archival

Taxation Ruling IT 139 is no longer current and has been archived.

The ruling is about section 260 of the Income Tax Assessment Act 1936. That section only applies to contracts, agreements or arrangements made or entered into before 28 May 1981.

Commissioner of Taxation
15 May 1996

References

ATO references:
NO NAT 96/3280-8

ISSN 0813-3662

Related Rulings/Determinations:

IT 139
IT 139W

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