Taxation Ruling
IT 2453W - Notice of Withdrawal
Income tax: spouse rebate
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Please note that the PDF version is the authorised version of this withdrawal notice.
Notice of Withdrawal
Taxation Ruling IT 2453 is withdrawn with effect from today.
1. IT 2453 relates to the spouse rebate in former section 159J of the Income Tax Assessment Act 1936.
2. Section 159J has been replaced with the new dependant invalid and carer tax offset in Subdivision 61-A of the Income Tax Assessment Act 1997.
3. IT 2453 has no ongoing relevance and is therefore withdrawn without replacement.
Commissioner of Taxation
5 April 2017
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