Taxation Ruling
IT 2005W - Notice of Withdrawal
Income tax: finance companies - gains and losses on redemption of securities
-
Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNOTICE OF WITHDRAWAL
Taxation Ruling IT 2005 was issued in 1982. This matter was fully discussed in Mutual Acceptance Limited v. FC of T 84 ATC 4831; (1984) 15 ATR 1238; (1984) 81 FLR 209 The decision stands on its own merits.
The Ruling is no longer necessary and is therefore withdrawn.
Commissioner of Taxation
5 May 1999
References
ATO references:
NO NAT 99/4295-5
ISSN 0813 - 3662
Related Rulings/Determinations:
IT 2005