Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)
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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Taxation Ruling TR 2002/6 is withdrawn with effect from today.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 TR 2002/6 is being withdrawn as it relates to a regime that no longer exists.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 TR 2002/6 has no ongoing relevance and is therefore withdrawn without replacement.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
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