Taxation Ruling
IT 2143H - Notice of Archival
Taxation (Unpaid Company Tax): trust estates ceasing to exist prior to assessment
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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Taxation Ruling IT 2143 is no longer current and has been archived.
The ruling is about the application of the Taxation (Unpaid Company Tax) Assessment Act 1982 to beneficiaries of deceased estates that no longer exist. That Act applies only to 'bottom of the harbour' schemes that were entered into before 4 December 1980
Commissioner of Taxation
4 September 1996