Taxation Ruling

IT 151H - Notice of Archival

Payments to authors under the Public Lending Rights Scheme

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FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 151 is no longer current and has been archived.

The ruling is about former Division 16A of Part III of the Income Tax Assessment Act 1936 . That Division allowed authors, composers, artists and inventors to average their incomes. The Division was replaced in 1987.

Commissioner of Taxation
4 September 1996

References

ATO references:
NO NAT 96/4494-6

ISSN 0813-3662

Related Rulings/Determinations:

IT 151
IT 151W

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