Taxation Determination

TD 93/128

Income tax: what is the current status of Taxation Rulings IT 2624 and IT 2662 to the extent that they relate to elections and notifications?

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FOI status:

may be releasedFOI number: I 1215448

This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).

1. Pending a review of draft Taxation Ruling TR 93/D13, the administrative policy published in Taxation Rulings IT 2624 and IT 2662 which allows a general extension of time for lodging most elections and notifications continues to apply to elections and notifications for the year of income ended 30 June 1993 (or substituted accounting period) and future years of income.

Commissioner of Taxation
1 July 1993

References

ATO references:
NO NO 93/439-9

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 2624
IT 2662

Subject References:
agreements
elections
notifications

TD 93/128 history

	Date:	Version:	Change:
You are here	1 July 1993	Original ruling
	13 March 2002	Withdrawn

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