IT 2109W - Notice of Withdrawal
Income tax : whether business of primary production carried on
Notice of Withdrawal
Taxation Ruling IT 2109 is withdrawn with effect from today.
1. IT 2109 explains that the Commissioner agrees with the decision in Taxation Board of Review No.1, Case R37 84 ATC 341 and Case 91 27 CTBR (NS) 770, in which the Board accepted that the taxpayer was carrying on a business of primary production. This decision has no wider impact.
2. IT 2109 is being withdrawn as the carrying on of a primary production business is now dealt with in Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production?
3. IT 2109 has no ongoing relevance, and is therefore withdrawn without replacement.
Commissioner of Taxation
5 April 2017
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).