Miscellaneous Taxation Ruling

MT 2009W

Bank account debits tax: excluded debit: whether government Auditors-General carry on activities in the nature of a business

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FOI status:

Withdrawal

Miscellaneous Taxation Ruling MT 2009 is withdrawn with effect from today.

1. Miscellaneous Taxation Ruling MT 2009 is about the Commonwealth's discontinued debits tax (previously called bank account debits tax). Debits tax applied to debits made before 1 January 1991.

2. MT 2009 was the subject of a Notice of Archival on 7 August 1996.

3. MT 2009 is now being withdrawn in accordance with paragraph 5 of Addendum No. 2 to Miscellaneous Taxation Ruling MT 2005 Freedom of Information Act 1982. Taxation Rulings - pre 1 December 1982 series (referred to for convenience as conversion rulings), which states:

We will withdraw progressively all Rulings in the MT series for which we have issued Notices of Archival.

Commissioner of Taxation
14 June 2006

References

ATO references:
NO 2005/18404