Taxation Ruling

IT 2102H - Notice of Archival

Income tax: trust stripping: Post-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Taxation Ruling IT 2102 is no longer current and has been archived.

The Ruling established assessment guidelines for a particular kind of trust stripping scheme entered into after 27 May 1981.

The guidelines are no longer applicable.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO CAS AUD020

ISSN 0813-3662

Related Rulings/Determinations:

IT 2102

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