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Taxation Ruling

IT 2492W - Notice of Withdrawal


Income tax : eligible annuities and eligible policies - unreasonable deferral of annuity income



Notice of Withdrawal

Taxation Ruling IT 2492 is withdrawn with effect from today.

1. IT 2492 deals with the former legislative provisions that govern the taxation treatment of life insurers and registered organisations (such as friendly societies) in section 27A and sections 110, 112A, 116E, 116F and 116G of Division 8 and 8A of Part III of the Income Tax Assessment Act 1936.

2. These provisions have been repealed and there are new provisions contained in Division 320 of the Income Tax Assessment Act 1997.

3. IT 2492 has no ongoing relevance and is therefore withdrawn without replacement.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 2492

 


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