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Taxation Ruling

IT 2234W - Notice of Withdrawal


Income tax : business of primary production



Notice of Withdrawal

Taxation Ruling IT 2234 is withdrawn with effect from today.

1. IT 2234 deals with former subsection 51(1) of the Income Tax Assessment Act 1936 in relation to primary production. It explains the decision in Federal Commissioner of Taxation v. Walker (1985) 79 FLR 161; (1085) 16 ATR 331; (1985) 85 ATC 4179 ( Walker's case ) in relation to the carrying on a business of primary production.

2. Walker's case is discussed in Taxation Ruling TR 97/11.

3. IT 2234 has no ongoing relevance, and is therefore withdrawn without replacement.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).

References

ATO references:
NO  1-9N72KXS

Related Rulings/Determinations:
IT 2234

 


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