Taxation Ruling

IT 185H - Notice of Archival

Income tax: section 26AAA - sale of rights or sale of shares allotted on taking up of rights

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

FOI status:

may be released

NOTICE OF ARCHIVAL

This Ruling is archived. It applies only for the purposes of applying section 26AAA of the Income Tax Assessment Act 1936.

These provisions are no longer operative. They were made inoperative by Taxation Laws Amendment Act (No. 3) 1988 (Act No 95 of 1988).

Commissioner of Taxation
9 December 1993

References

ATO references:
NO BXH

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 185

Legislative References:
26AAA

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