Taxation Ruling

IT 2023H - Notice of Archival

Taxation (Unpaid Company Tax) legislation sections 5(7) and 3(12)

• Please note that the PDF version is the authorised version of this ruling.

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2023 is no longer current and has been archived.

The ruling is about subsections 3(12) and 5(7) of the Taxation (Unpaid Company Tax) Assessment Act 1982. Those subsections apply only to 'bottom of the harbour' schemes that were entered into before 4 December 1980.

Commissioner of Taxation
4 September 1996

References

ATO references:
NO NAT 96/8424-7

Related Rulings/Determinations:

IT 2023