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Taxation Ruling

TR 92/20W

Income and other taxes: guidelines on the use of date of effect paragraphs in Taxation Rulings and Taxation Determinations

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

FOI status: may be released

Notice of Withdrawal

Taxation Ruling TR 92/20 is withdrawn with effect from 5 April 2006.

1. TR 92/20 sets out the principles and guidelines to be followed in deciding the appropriate date of effect of Taxation Rulings and Taxation Determinations.

2. TR 92/20 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D6, which outlines the system of public rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 . To the extent that the Commissioner's views in TR 92/20 apply in respect of the new provisions, they have been incorporated into TR 2006/D6.

Commissioner of Taxation

5 April 2006


ATO references:
NO  2005/18404

ISSN: 1039-0731

TR 92/20W history   Top  
   Date   Version   Change 
   17 December 1992   Original ruling   
   25 March 1993   Consolidated ruling   Addendum 
   16 June 1994   Consolidated ruling   Addendum 
 You are here ®   5 April 2006   Withdrawn   


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