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Taxation Ruling

IT 2533W - Notice of Withdrawal


Income tax: film and video tape royalties - whether licensor's liability to tax is calculated on gross or net receipts



Notice of Withdrawal

Taxation Ruling IT 2533 is withdrawn with effect from today.

1. IT 2533 deals with the operation of section 163A of the Income Tax Assessment Act 1936 (ITAA 1936). IT 2533 explains the income tax liability of parties under film and video licence agreements involving non-resident licensors.

2. IT 2533 is being withdrawn as section 136A of the ITAA 1936 has been repealed.

3. IT 2533 has no ongoing relevance and is withdrawn without replacement.

Commissioner of Taxation

26 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

ISSN: 2205-6122

Related Rulings/Determinations:
IT 2533

 


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