Taxation Ruling

IT 2148H - Notice of Archival

Income tax : sale of rights to new share issue by trustees for shareholders

  • 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 2148
IT 2148W

Legislative References:
26AAA

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