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Taxation Ruling

IT 2453W - Notice of Withdrawal


Income tax: spouse rebate



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Taxation Ruling IT 2453 is withdrawn with effect from today.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 IT 2453 has no ongoing relevance and is therefore withdrawn without replacement.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

© 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 2453

 


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