Taxation Ruling
IT 2182H - Notice of Archival
Taxation (Unpaid Company Tax): legislation: elections under section 16 and section 17
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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Taxation Ruling IT 2182 is no longer current and has been archived.
The ruling sets out our guidelines on certain aspects of sections 16 and 17 of the Taxation (Unpaid Company Tax) Assessment Act 1982. Those sections apply only to 'bottom of the harbour' schemes that were entered into before 4 December 1980
Commissioner of Taxation
4 September 1996