Taxation Ruling

IT 2106H - Notice of Archival

Supplementary 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Taxation Ruling IT 2106 is no longer current and has been archived.

The Ruling established settlement guidelines for trust stripping schemes in respect of the 1977 and 1978 income years where an acceptable settlement offer was made before 1 December 1984.

The guidelines are no longer applicable.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO CAS AUD021

ISSN 0813-3662

Related Rulings/Determinations:

IT 2106