Taxation Ruling

IT 2189W - Withdrawal

Income tax: superannuation: section 23FB and paragraph 23(ja) - payment of benefits in specie

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2189 is withdrawn with effect from today.

1. Taxation Ruling IT 2189 is about former section 23FB and former paragraph 23(ja) of the Income Tax Assessment Act 1936. Both of those provisions were repealed in 1987.

2. IT 2189 was the subject of a Notice of Archival on 19 June 1996.

3. IT 2189 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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
24 May 2006

References

ATO references:
NO 2005/18404

ISSN 0813-3662

Related Rulings/Determinations:

IT 2189

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