TAXATION RULING
IT 2628W - Withdrawal
Income tax: trusts - concessional treatment on winding up of non-resident trusts
FOI status: may be released
NOTICE OF WITHDRAWAL
Taxation Ruling IT 2628 is withdrawn with effect from today.
1. Taxation Ruling IT 2628 applies only for the purposes of the application of section 102AAN of the Income Tax Assessment Act 1936 . This provision is no longer operative. It was made inoperative by subsection 102AAN(1) of that Act.
2. IT 2628 was the subject of a Notice of Archival on 9 December 1993.
3. IT 2628 is now being withdrawn in accordance with paragraph 5 of Addendum No. 3 to Taxation Ruling IT 1 Taxation Ruling System: explanation and status, which states:
We will withdraw progressively all Rulings in the IT series for which we have issued Notices of Archival.
Commissioner of Taxation
31 May 2006
References
ATO references:
NO 2005/18404
ISSN 0813-3662
Related Rulings/Determinations:
IT 2628
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