Taxation Ruling
IT 2030H - Notice of Archival
Income tax: value of employees' housing for tax instalment deduction purposes: 'remote' towns - for s.26AAAB purposes
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
may be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 2030 is no longer current and has been archived.
The Ruling relates to section 26AAAB of the Income Tax Assessment Act 1936 (ITAA) which was made inoperative by the Fringe Benefits Tax (Miscellaneous Provisions) Act 1986 (Act No 41 of 1986).
Specifically, the Ruling deals with the former paragraphs 26AAAB(1)(a) and 26AAAB(1)(b) of the ITAA which are similar to subsections 29(4) and 29(5) of the Fringe Benefits Tax Assessment Act 1986.
Commissioner of Taxation
16 June 1994