Income and other taxes: guidelines on the use of date of effect paragraphs in Taxation Rulings and Taxation Determinations
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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Taxation Ruling TR 92/20 is withdrawn with effect from 5 April 2006.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 TR 92/20 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D6, which outlines the system of public rulings following the enactment of the Tax Laws Amendment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