Taxation Ruling

IT 2059H - Notice of Archival

Trust stripping : pre-part IVA assessing guidelines

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2059 is no longer current and has been archived.

The Ruling established assessment guidelines for trust stripping schemes which were entered into prior to 27 May 1981 and which were not subject to the provisions of Part IVA of the Income Tax Assessment Act 1936.

The guidelines are no longer applicable.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO CAS AUD018

ISSN 0813-3662

Related Rulings/Determinations:

IT 2059
IT 2059 (edited version)

Legislative References:
Part IVA

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