Taxation Ruling

IT 2443W - Notice of Withdrawal

Income tax: gifts

  • 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Taxation Ruling IT 2443 is withdrawn with effect from today.

1. Taxation Ruling IT 2443 considers whether certain payments made to a fund approved for the purposes of paragraph 78(1)(a) of the Income Tax Assessment Act 1936 constitute gifts for the purposes of the paragraph.

2. The arrangements dealt with in IT 2443 are now covered by TR 2005/13, which issued today.

Commissioner of Taxation
20 July 2005

References

ATO references:
NO 2003/11684

ISSN 0813-3662

Related Rulings/Determinations:

IT 2443

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).