Taxation Ruling
IT 2476W - Notice of Withdrawal
Income tax : taxation incentives for Australian film industry
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Please note that the PDF version is the authorised version of this withdrawal notice.
Notice of Withdrawal
Taxation Ruling IT 2476 is withdrawn with effect from today.
1. IT 2476 outlines when a deduction in relation to an Australian film will be allowed under Division 10B and 10BA of Pt III of the Income Tax Assessment Act 1936.
2. Both Divisions have been repealed under the Tax Laws Amendment (2007 Measures No. 5) Act 2007. There are now new tax incentives in Division 376 of the Income Tax Assessment Act 1997.
3. IT 2476 has no ongoing relevance and is therefore withdrawn without replacement.
Commissioner of Taxation
5 April 2017
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