Taxation Ruling

IT 2227W - Notice of Withdrawal

Income tax : interest charged on overdue customer accounts

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

Notice of Withdrawal

Taxation Ruling IT 2227 is withdrawn with effect from today.

1. IT 2227 has been withdrawn as the issue is now considered in Taxation Ruling TR 98/1 Income tax: determination of income; receipts versus earnings.

Commissioner of Taxation
29 March 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-A80D08A

ISSN: 2205-6122

Related Rulings/Determinations:

IT 2227

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© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).