Taxation Ruling

IT 2376W - Notice of Withdrawal

Income tax: basis of accounting for income from Division 16D lease transactions

  • 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Taxation Ruling IT 2376 is no longer necessary and is now withdrawn.

Taxation Ruling IT 2594 deals with the basis of assessment of income from genuine chattel leasing transactions which are not subject to the application of section 51AAD or Division 16D of the Income Tax Assessment Act 1936.

Commissioner of Taxation
2 September 1998

References

ATO references:
NO NAT 98/8220-1

ISSN 0813-3662

Related Rulings/Determinations:

IT 2376

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).