Taxation Ruling

IT 2180W - Notice of Withdrawal

Income tax: New Enterprise Incentive Scheme

  • 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Taxation Ruling IT 2180 is withdrawn with effect from today.

Taxation Laws Amendment Act (No.1) 1997 - No.122 1997, was enacted to allow income received by recipients of the New Enterprise Incentive Scheme to claim the beneficiary rebate, which had previously been disallowed.

Other points covered in Taxation Ruling IT 2180 are covered in TaxPack each year, which more accurately reflects current law and information.

Commissioner of Taxation
28 July 1999

References

ATO references:
NO NAT 99/4295-5

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2180