Taxation Ruling

IT 2563W - Notice of Withdrawal

Income tax: foreign tax credit system: issues relating to the practical application of section 23AG

  • 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Taxation Ruling IT 2563 is no longer current and is therefore withdrawn.

The Ruling is about section 23AG of the Income Tax Assessment Act 1936 as that subsection read before its amendment by the Taxation Laws Amendment Act (No. 2) 1991. The Rulings only applies for the income years from 1987-88 to 1989-90.

Commissioner of Taxation
26 March 1997

References

ATO references:
NO NAT 96/8424-7

ISSN 0813-3662

Related Rulings/Determinations:

IT 2563

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