Taxation Ruling

IT 2100H - Notice of Archival

Trust stripping settlement guidelines

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2100 is no longer current and has been archived.

The Ruling established settlement guidelines for trust stripping schemes where an acceptable settlement offer was made, and the full amount of tax calculated in accordance with the offer was paid, on or before 1 October 1984.

The guidelines are no longer applicable.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO CAS AUD019

ISSN 0813-3662

Related Rulings/Determinations:

IT 2100
IT 2100W