Taxation Ruling
IT 2030W - Withdrawal
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 withdrawal notice.
FOI status:
may be releasedNOTICE OF WITHDRAWAL
Taxation Ruling IT 2030 is withdrawn with effect from today.
1. Taxation Ruling IT 2030 relates to section 26AAAB of the Income Tax Assessment Act 1936 (ITAA 1936) 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 1936 which are similar to subsections 29(4) and 29(5) of the Fringe Benefits Tax Assessment Act 1986.
2. IT 2030 was the subject of a Notice of Archival on 16 June 1994.
3. IT 2030 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states:
We will withdraw progressively all Rulings in the IT series for which we have issued Notices of Archival.
Commissioner of Taxation
31 May 2006