A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
PDF Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

Taxation Ruling

IT 2391W - Notice of Withdrawal


Income tax : calculation of separate net income of dependants



Notice of Withdrawal

Taxation Ruling IT 2391 is withdrawn with effect from today.

1. IT 2391 relates to the calculation of separate net income of dependants for the purpose of former section 159J of the Income Tax Assessment Act 1936.

2. Section 159J has now been replaced with Subdivision 61-A of the Income Tax Assessment Act 1997. The concept of 'separate net income' does not exist under the new rules and has been replaced with the concept of 'adjusted taxable income for offsets'.

3. IT 2391 has no ongoing relevance and is therefore withdrawn without replacement.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 2391

 


Top of page
More information on page