Taxation Ruling

IT 2332W - Withdrawal

Income tax: interest withholding tax - publicly or otherwise widely distributed debentures issued overseas - interest paid in non-Australian currency

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

FOI status:

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2332 is withdrawn with effect from today.

1. Taxation Ruling IT 2332 applies only for the purposes of applying paragraph 128F(1)(d) of the Income Tax Assessment Act 1936. This provision is no longer operative. It was made inoperative by subsection 26(a) of Taxation Laws Amendment Act (No. 3) 1986 (Act No. 112 of 1986).

2. IT 2332 was the subject of a Notice of Archival on 9 December 1993.

3. IT 2332 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states: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
31 May 2006

References

ATO references:
NO 2005/18404

Related Rulings/Determinations:

IT 2332