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Taxation Ruling

IT 2629W - Notice of Withdrawal


Income tax: taxation incentives for the Australian film industry



Notice of Withdrawal

Taxation Ruling IT 2629 is withdrawn with effect from today.

1. IT 2629 clarifies the relationship between former Division 10B and Division 10BA of Part III of the Income Tax Assessment Act 1936, which relate to tax deductions for investment in Australian films.

2. Divisions 10B and 10BA have been repealed and there are now new tax incentives for the film industry contained in Division 376 of the Income Tax Assessment Act 1997.

3. IT 2629 is therefore no longer relevant and is withdrawn without replacement.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 2629

 


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