Taxation Ruling
IT 2046H - Notice of Archival
Taxation (Unpaid Company Tax) Act 1982 Freedom of Information Act 1982Disclosure of information
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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Taxation Ruling IT 2046 is no longer current and has been archived.
The ruling sets out our guidelines on our disclosing information under paragraph 4(4)(a) or subsection 4(5) of the Taxation (Unpaid Company Tax) Assessment Act 1982. Those provisions apply only to 'bottom of the harbour' schemes that were entered into before 4 December 1980
Commissioner of Taxation
4 September 1996