Taxation Ruling
IT 2439W - Notice of Withdrawal
Income tax: notification requirements for certain dividends paid by private companies under the phasing-out arrangements for Division 7
-
Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Taxation Ruling IT 2439 is withdrawn with effect from today.
1. Taxation Ruling IT 2439 explains how the transitional rules will affect the application of Division 7 of the Income Tax Assessment Act 1936 (ITAA 1936).
2. The introduction of the imputation of company tax (Part IIIAA of the ITAA 1936) took effect from 1 July 1987. Subsection 104(3) of the ITAA 1936 provided transitional rules for the 1986-87 income year. The Ruling is no longer current as it does not apply to income years occurring after the 1986-87 income year.
Commissioner of Taxation
8 November 2006
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).
