Taxation Ruling

IT 2063H - Notice of Archival

Taxation (Unpaid Company Tax): shareholders in public companies

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2063 is no longer current and has been archived.

The ruling is about waiving tax under subsections 5(4) and 6(18) of the Taxation (Unpaid Company Tax) Assessment Act 1982 . Those subsections apply only to 'bottom of the harbour' schemes that were entered into before 4 December 1980.

Commissioner of Taxation
4 September 1996

References

ATO references:
NO NAT 96/8424-7

ISSN 0813-3662

Related Rulings/Determinations:

IT 2063
IT 2063W

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