Taxation Ruling

IT 2085W - Notice of Withdrawal

Income from gold mining: commodity futures contracts

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2085 is no longer current and is therefore withdrawn.

The Ruling is about the exemption from income tax that used to be authorised under paragraph 23(o) of the Income Tax Assessment Act 1936 for certain gold mining income. That exemption is limited to income derived before 1 January 1991.

Commissioner of Taxation
26 March 1997

References

ATO references:
NO NAT 96/8424-7

Related Rulings/Determinations:

IT 2085