DownloadEmailPrint Back to browse Taxation Ruling IT 97W - Withdrawal Meaning of "same business": section 80E 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 FOI status: may be released Notice of Withdrawal Taxation Ruling IT 97 has been withdrawn. It was replaced by Taxation Ruling TR 95/31 which was issued on 30 August 1995. Commissioner of Taxation 30 August 1995 References ATO references: NO NAT 94/8189-3 ISSN 0813-3662 Related Rulings/Determinations: IT 97 Back to top