Income tax: status of taxation rulings following the income tax law rewrite
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FOI status: may be released
Notice of Withdrawal
Taxation Ruling TR 97/16 is withdrawn with effect from 5 April 2006.
1. TR 97/16 explains the implications for the Taxation Rulings System of the introduction of the Income Tax Assessment Act 1997 and the consequential amendments to the Tax Administration Act 1953 . In particular, the Ruling deals with how a Ruling about a section or other provision of the Income Tax Assessment Act 1936 (the 'old law') applies to a rewritten section or other provision in the Income Tax Assessment Act 1997 (the 'new law').
2. TR 97/16 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D6 and Draft Taxation Ruling TR 2006/D7, which outline the system of public and private rulings following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 97/16 apply in respect of the new provisions, they have been incorporated into TR 2006/D6 and TR 2006/D7.
Commissioner of Taxation
5 April 2006