Taxation Ruling

IT 245W - Notice of Withdrawal

Defence Force Retirement and Death Benefits Act: bounties and gratuities

• 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Taxation Ruling IT 245 is no longer current and is therefore withdrawn.

The Ruling dealt with the assessability of bounties and gratuities paid to members of the Defence Force under the Defence Force (Bounties and Gratuities) Regulations. It also considered the issue of repayment of amounts previously assessed as income. These Regulations were repealed by the Government Gazette of 31 January 1990.

Commissioner of Taxation
15/10/97

References

ATO references:
NO NAT 97/77725-3

Related Rulings/Determinations:

IT 245