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Taxation Ruling

IT 355W - Notice of Withdrawal


Sharedealing transactions by overseas investors



Notice of Withdrawal

Taxation Ruling IT 355 is withdrawn with effect from today.

1. IT 355 deals with the effect of Double Tax Agreements (DTA) on the assessment of profits from share dealing transactions by overseas investors not maintaining a permanent establishment in Australia. This ruling applies to investors from the United States, Canada, the United Kingdom and New Zealand.

2. IT 355 is being withdrawn as amending protocols have changed the articles within the DTAs between Australia and the above four countries. IT 355 is now out of date.

3. IT 355 has no ongoing relevance, and is therefore withdrawn without replacement.

Commissioner of Taxation

19 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 355

 


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