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Taxation Ruling

TR 92/1W

Income tax and fringe benefits tax: public rulings

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

FOI status: may be released

Notice of Withdrawal

Taxation Ruling TR 92/1 is withdrawn with effect from 5 April 2006.

1. TR 92/1 outlines the system of binding public rulings under the income tax and fringe benefits tax law after the Taxation Laws Amendment (Self Assessment) Act 1992 became law.

2. TR 92/1 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D6, which outlines the system of public rulings following the enactment of the Tax Laws Amendment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 92/1 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 92/1W history   Top  
   Date   Version   Change 
    1 July 1992   Original ruling   
 You are here ®   5 April 2006   Withdrawn   


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