A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
PDF Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

Taxation Ruling

TR 2002/6W


Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)

Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Ruling TR 2002/6 is withdrawn with effect from today.

1. TR 2002/6 explains whether an entity is eligible to be a Simplified Tax System (STS) taxpayer and the application of grouping provisions for the purposes of the former STS regime in Division 328 of the Income Tax Assessment Act 1997.

2. TR 2002/6 is being withdrawn as it relates to a regime that no longer exists.

3. TR 2002/6 has no ongoing relevance and is therefore withdrawn without replacement.

Commissioner of Taxation

12 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: 2205-6211

TR 2002/6 history   Top  
   Date   Version   Change 
   13 March 2002   Original ruling   
 You are here ®  12 April 2017   Withdrawn   


 


Top of page
More information on page