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Taxation Ruling

IT 2086W - Notice of Withdrawal

Lump sum receipts re granting of licences - application of recent court decision

  • 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Taxation Ruling IT 2086 has been withdrawn.

The Ruling which concerns the decision in Kwikspan Purlin System Pty Ltd v FCT 84 ATC 4282; (1984) 15 ATR 531 became inaccurate with the introduction of Part IIIA (Capital Gains and Capital Losses) of the Income Tax Assessment Act 1936.

The Ruling no longer reflects the views of the Commissioner.

Commissioner of Taxation
8/12/94

References

ATO references:
NO NOR J36/354/1

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2086

Case References:
Kwikspan Purlin System Pty Ltd v FCT
84 ATC 4282
(1984) 15 ATR 531


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