Taxation Ruling
IT 2082W - Withdrawal
Income tax: additional tax in respect of overclaimed partnership losses - claim withdrawn before assessment
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNOTICE OF WITHDRAWAL
Taxation Ruling IT 2082 is withdrawn with effect from today.
1. Taxation Ruling IT 2082 is about former:
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- former subsection 226(2) of the Income Tax Assessment Act 1936 as that subsection read between 1982 and 1984; and
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- former subsection 226(3) of the Income Tax Assessment Act 1936. That subsection was repealed in 1984.
2. IT 2082 was the subject of a Notice of Archival on 15 May 1996.
3. IT 2082 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states:
We will withdraw progressively all Rulings in the IT series for which we have issued Notices of Archival.
Commissioner of Taxation
17 May 2006
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