Taxation Ruling

IT 2360W - Notice of Withdrawal

Income tax: substituted accounting periods

  • 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Taxation Ruling IT 2360 is withdrawn with effect from today.

1. Taxation Ruling IT 2360 sets out guidelines to be followed in dealing with applications for leave under subsection 18(1) of the Income Tax Assessment Act 1936.

2. This Ruling is withdrawn and replaced by PS LA 2007/21 with effect on 29 August 2007.

Commissioner of Taxation
29 August 2007

References

ATO references:
NO 2006/20258

ISSN 0813-3662

Related Rulings/Determinations:

IT 2360
IT 2360A

Copyright notice

© 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).