Miscellaneous Taxation Ruling

MT 2012W

Bank account debits tax: foreign currency bank accounts

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FOI status:

Withdrawal

Miscellaneous Taxation Ruling MT 2012 is withdrawn with effect from today.

1. Miscellaneous Taxation Ruling MT 2012 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 2012 was the subject of a Notice of Archival on 7 August 1996.

3. MT 2012 is now being withdrawn in accordance with paragraph 5 of Addendum No. 2 to Miscellaneous Taxation Ruling MT 2005 Freedom of Information Act 1982.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