2200-2300 -Tax AR – Rulings - Easy as Tax Finder

Taxation Ruling IT 2214 Income tax: remission under sub-section 227(3) (previously sub-section 226(3)) of additional tax for late lodgment imposed by section 222 (previously sub-section 226(1)) of the Income Tax Assessment Act in cases of voluntary disclosure of non-lodgment of returns

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Taxation Ruling IT 2213W – Notice of Withdrawal Income tax: remission under subsection 221AG(7C) of additional tax imposed by subsections 221AG(6), 221AG(7), 221AG(7A) and 221AG(7B) of the Income Tax Assessment Act

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Taxation Ruling IT 2213 Income Tax: remission under sub-section 221AG(7C) of additional tax imposed by sub-sections 221AG(6), 221AG(7), 221AG(7A) and 221AG(7B) of the Income Tax Assessment Act.

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Taxation Ruling IT 2212W – Notice of Withdrawal Income tax: remission of additional tax under sub-section 221YDB(4) of the Income Tax Assessment Act

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Taxation Ruling IT 2234W – Notice of Withdrawal Income tax : business of primary production

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Taxation Ruling IT 2227W – Notice of Withdrawal Income tax : interest charged on overdue customer accounts

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Taxation Ruling IT 2236W – Withdrawal Income tax: plant purchased under hire purchase agreements – treatment of hire purchase charges

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Taxation Ruling IT 2224W – Withdrawal Income tax: Credit Unions: Guarantee Funds – payments to and from Guarantee Funds

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Taxation Ruling IT 2258W – Notice of Withdrawal Income tax : election expenses: deductibility of expenditure incurred and effect of public funding of elections

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Taxation Ruling IT 2262W – Notice of Withdrawal Income tax : liability – amateur athletes (resident and non-resident) trust funds and other payments

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Taxation Ruling IT 2247W Income tax: income derived from commercial advertising by visiting sportsmen

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Taxation Ruling IT 2231W – Withdrawal Income tax: investment allowance – unit of property

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Taxation Ruling IT 2278W – Notice of Withdrawal Income tax: investment allowance: partner using privately owned property in partnership business

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Taxation Ruling IT 2245W – Notice of Withdrawal Addendum to ATO Prosecution Policy

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Taxation Ruling IT 2246W – Notice of Withdrawal Australian Taxation Office Prosecution Policy

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Taxation Ruling IT 2214W – Withdrawal Income tax: remission under sub-section 227(3) (previously sub-section 226(3)) of additional tax for late lodgment imposed by section 222 (previously sub-section 226(1)) of the Income Tax Assessment Act in cases of voluntary disclosure of non-lodgment of returns

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Taxation Ruling IT 2260W – Notice of Withdrawal Income tax: conditional requests for extensions of time to pay tax

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Taxation Ruling IT 2292W – Notice of Withdrawal Income tax: guidelines for the imposition and remission of penalty under subsection 221YHK(1) for failure to furnish deduction forms under the prescribed payments system

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Taxation Ruling IT 2241W – Notice of Withdrawal Income tax: provisional tax variations: recalculation of additional tax for late lodgment

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Taxation Ruling IT 2209W – Notice of Withdrawal Deductions from prescribed payments (PPS) – remission of penalties – failure to pay as required – arrangements to pay after the due date

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Taxation Ruling IT 2279W – Withdrawal Income tax: address of commissioner for posting or lodging objections against assessments

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Taxation Ruling IT 2284W – Withdrawal Income tax: legal costs: appropriate scale of costs in taxation appeals in the supreme courts

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Taxation Ruling IT 2252W – Withdrawal Income tax: indirect loan back arrangements entered into by the trustees of employer-sponsored superannuation funds

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Taxation Ruling IT 2225W – Withdrawal Income tax: non-resident private company – liability to undistributed profits tax. Effect of article 10(6) Australia/United States Double Tax Convention

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Taxation Ruling IT 2253W – Withdrawal Income tax: pledging of assets by the trustees of superannuation funds

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Taxation Ruling IT 2267W – Withdrawal Income tax: payments to superannuation funds and insurance policies from unappropriated profits of companies

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Taxation Ruling IT 2265W – Notice of Withdrawal Income tax: donations of policies of life insurance

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Taxation Ruling IT 2270W – Withdrawal Income tax: application of overseas ships provisions to time charters

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Taxation Ruling IT 2218W – Withdrawal Income tax: Partners and Salaries

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Taxation Ruling IT 2264W – Notice of Withdrawal Income tax: expenditure on minor items of plant and equipment

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Taxation Ruling IT 2205W – Notice of Withdrawal Income tax: exemption from interest withholding tax – application of section 128F of the Income Tax Assessment Act

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Taxation Ruling IT 2288W – Notice of Withdrawal Income tax: interest withholding tax: exemption from withholding tax: public subscription and wide distribution of debentures outside Australia

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Taxation Ruling IT 2238W – Notice of Withdrawal Income tax: interest withholding tax – exemption of interest where moneys raised by widely distributed debentures – use of loan funds outside Australia

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Taxation Ruling IT 2268W – Notice of Withdrawal Income tax: residency status of overseas students studying in Australia

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Taxation Ruling IT 2229W – Notice of Withdrawal Entertainment and overtime meal allowances: P.A.Y.E. arrangements

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Taxation Ruling IT 2290W – Notice of Withdrawal Income tax: deductibility of expenditure on self-education – employee’s expenses on refresher courses

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Taxation Ruling IT 2200W – Notice of Withdrawal Income tax: entertainment allowances: P.A.Y.E. arrangements

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Taxation Ruling IT 2297W – Notice of Withdrawal Income tax: rate of depreciation for purse seine fishing

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Taxation Ruling IT 2248W – Notice of Withdrawal Income tax: depreciation of video tapes in video library

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Taxation Ruling IT 2261W – Notice of Withdrawal Income tax: allowable deductions: expenditure voluntarily incurred by employee taxpayers: carry bags

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Taxation Ruling IT 2201W – Notice of Withdrawal Income tax: superannuation: permissible benefit and contributions in respect of members of section 23(ja), 23F and 23FB superannuation funds

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Taxation Ruling IT 2202W – Notice of Withdrawal Income tax: new generation trust stripping schemes: assessing and settlement guidelines

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Taxation Ruling IT 2296W – Notice of Withdrawal Income tax: business of primary production – blueberry growing

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Taxation Ruling IT 2291W – Notice of Withdrawal Trust stripping: collection and recovery of tax

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Taxation Ruling IT 2293W – Notice of Withdrawal Income tax: statutory loan back rules for employer-sponsored superannuation funds

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Taxation Ruling IT 2294W – Notice of Withdrawal Income tax: whether paragraph 23(q) applies where only part of income liable to income tax overseas

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Taxation Ruling IT 2249W – Notice of Withdrawal Income tax: sale of rights to new share issue – Palmarc Investments Pty Ltd v. FC of T

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Taxation Ruling IT 2281W – Notice of Withdrawal Income tax: status of community youth support scheme projects

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Taxation Ruling IT 2271W – Notice of Withdrawal Income tax: deduction for moneys paid on shares in licensed management and investment companies

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Taxation Ruling IT 2275W – Notice of Withdrawal Income tax: abolition of 30/20 rule

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Taxation Ruling IT 2242W – Notice of Withdrawal Income tax: distribution of employment income to minor beneficiaries of family trusts – application of recent court decisions

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Taxation Ruling IT 2232W – Notice of Withdrawal Income tax: deductibility of prepaid caravan site lease and facility fees

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Taxation Ruling IT 2222W – Notice of Withdrawal Income tax: exempt income: whether contributions under the United States Federal Insurance Contributions Act are an income tax

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Taxation Ruling IT 2280W – Notice of Withdrawal Income tax: Australia/New Zealand Double Taxation Agreement film rental fees subject to foreign tax at source

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Taxation Ruling IT 2251W – Notice of Withdrawal Income tax: rates of depreciation for materials handling plant and equipment – containers (transportable)

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Taxation Ruling IT 2240W – Notice of Withdrawal Income tax: addendum to Income Tax Order No. 1217 – rates of depreciation

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Taxation Ruling IT 2237W – Notice of Withdrawal Income tax: sheep leasing scheme – F.C. of T. v. Sollings – F.C. of T. v. Pepper

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Taxation Ruling IT 2216W – Notice of Withdrawal Income tax: depreciation: investment allowance – demountable shearing stand

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Taxation Ruling IT 2207W – Notice of Withdrawal Income tax: F.C of T. v Suttons Motors (Chullora) Wholesale Pty Ltd – decision of High Court of Australia

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Taxation Ruling IT 2264A – Addendum Income tax: expenditure on minor items of plant and equipment

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Taxation Ruling IT 2269W – Notice of Withdrawal Income tax: meaning of’ ‘mining operations’ for purposes of Division 10. Open cut workings for winning of lizardite serpentine

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Taxation Ruling IT 2208A – Addendum Income tax: administration expenses: exploration and prospecting business

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Taxation Ruling IT 2211W – Notice of Withdrawal Income tax: failure to make deductions from Prescribed Payments, or from salary or wages – remission of penalties in cases of voluntary disclosure

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Taxation Ruling IT 2210W – Notice of Withdrawal Income tax: deductions from Prescribed Payments (PPS) – remission of penalties – failure to deductTaxation Ruling IT 2210W – Notice of Withdrawal Income tax: deductions from Prescribed Payments (PPS) – remission of penalties – failure to deduct

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Taxation Ruling IT 2239W – Notice of Withdrawal Income tax: petroleum mining companies: shareholder rebate scheme – short term investments

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Taxation Ruling IT 2266W – Notice of Withdrawal Income tax: grants by the Aboriginal Development Commission to Aboriginal bodies

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Taxation Ruling IT 2275H – Notice of Archival Income tax: abolition of 30/20 rule

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Taxation Ruling IT 2294H – Notice of Archival Income tax: whether paragraph 23(q) applies where only part of income liable to income tax overseas

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Taxation Ruling IT 2273W – Notice of Withdrawal Income tax: allowable deductions: travelling expenses incurred by shearers between home and employment

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Taxation Ruling IT 2232H – Notice of Archival Superannuation: deductions for contributions to exempt section 23F funds

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Taxation Ruling IT 2201H – Notice of Archival Income tax: superannuation: permissible benefit and contributions in respect of members of section 23(ja), 23F and 23FB superannuation funds

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Taxation Ruling IT 2293H – Notice of Archival Income tax: statutory loan back rules for employer-sponsored superannuation funds

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Taxation Ruling IT 2252H – Notice of Archival Income tax: indirect loan back arrangements entered into by the trustees of employer-sponsored superannuation funds

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Taxation Ruling IT 2267H – Notice of Archival Income tax: payments to superannuation funds and insurance policies from unappropriated profits of companies

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Taxation Ruling IT 2253H – Notice of Archival Income tax: pledging of assets by the trustees of superannuation funds

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Taxation Ruling IT 2222H – Notice of Archival Income tax: exempt income: whether contributions under the United States Federal Insurance Contributions Act are an income tax

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Taxation Ruling IT 2295W – Notice of Withdrawal Interest on overpayments of tax: objections against income tax assessments

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Taxation Ruling IT 2242H – Notice of Archival Income tax: distribution of employment income to minor beneficiaries of family trusts – application of recent court decision

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Taxation Ruling IT 2271H – Notice of Archival Income tax: deduction for moneys paid on shares in licensed management and investment companies

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Taxation Ruling IT 2280 Income tax: Australia/New Zealand Double Taxation Agreement film rental fees subject to foreign tax at source

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Taxation Ruling IT 2281 Income tax : status of community youth support scheme projects

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Taxation Ruling IT 2236 Income tax : plant purchased under hire purchase agreements – treatment of hire purchase charges

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Taxation Ruling IT 2279H – Notice of Archival Income tax: Address of Commissioner for posting or lodging objections against assessments

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Taxation Ruling IT 2259W – Notice of Withdrawal Gifts- acceptable dissolution clause

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Taxation Ruling IT 2284H – Notice of Archival Income Tax : legal costs : appropriate scale of costs in taxation appeals in the supreme courts

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Taxation Ruling IT 2299W – Notice of Withdrawal Income tax : variation of tax instalment deductions : allowances paid under industrial awards

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Taxation Ruling IT 2257W – Notice of Withdrawal Income tax : investment allowance on commander telephone systems

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Taxation Ruling IT 2206W – Notice of Withdrawal Income tax: remission of additional tax imposed by section 223 and the former sub-section 226(2) of the Income Tax Assessment Act 1936

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Taxation Ruling IT 2286W – Notice of Withdrawal Income tax : assessment of eligible termination payments – approval of early retirement schemes – approved early retirement scheme payments – bona fide redundancy payments

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Taxation Ruling IT 2258ER – Erratum Income tax : election expenses: deductibility of expenditure incurred and effect of public funding of elections.

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Taxation Ruling IT 2280H – Notice of Archival Income tax: Australia/New Zealand Double Taxation Agreement film rental fees subject to foreign tax at source

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Taxation Ruling IT 2221W – Notice of Withdrawal Income tax : income derived by non-resident from ex-Australian source, permanent place of abode.

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Taxation Ruling IT 2296H – Notice of Archival Income tax: business of primary production – blueberry growing

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Taxation Ruling IT 2249H – Notice of Archival Income tax: sale of rights to new share issue – Palmarc Investments Pty Ltd v. FC of T

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Taxation Ruling IT 2281H – Notice of Archival Income tax: status of community youth support scheme projects

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Taxation Ruling IT 2202H – Notice of Archival Income tax: new generation trust stripping schemes: assessing and settlement guidelines

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Taxation Ruling IT 2203W – Notice of Withdrawal Income tax : university staff on overseas study leave: deductions for expenditure

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Taxation Ruling IT 2291H – Notice of Archival Trust stripping: collection and recovery of tax

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Taxation Ruling IT 2243W – Notice of Withdrawal Income tax : sole parent rebate for taxpayer with sole care of dependant

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Taxation Ruling IT 2223W – Notice of Withdrawal Income tax : travel expenses – apportionment to exclude domestic or private expenditure

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Taxation Ruling IT 2258 Income tax : election expenses: deductibility of expenditure incurred and effect of public funding of elections.

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Taxation Ruling IT 2296 Income tax: business of primary production – blueberry growing

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Taxation Ruling IT 2299 Income tax : variation of tax instalment deductions : allowances paid under industrial awards

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Taxation Ruling IT 2295 Interest on overpayments of tax : objections against income tax assessments

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Taxation Ruling IT 2297 Income tax : depreciation : rate of depreciation for purse seine fishing net

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Taxation Ruling IT 2271 Income tax : deduction for moneys paid on shares in licensed management and investment companies

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Taxation Ruling IT 2293 Income tax : statutory loan back rules for employer-sponsored superannuation funds

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Taxation Ruling IT 2294 Income tax: whether paragraph 23(q) applies where only part of income liable to income tax overseas

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Taxation Ruling IT 2292 Income tax : guidelines for the imposition and remission of penalty under sub-section 221YHK(1) for failure to furnish deduction forms under the prescribed payments system

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Taxation Ruling IT 2291 Trust stripping : collection and recovery of tax

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Taxation Ruling IT 2279 Income Tax : address of commissioner for posting or lodging objections against assessments

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Taxation Ruling IT 2290 Income tax: deductibility of expenditure on self-education – employee’s expenses on refresher courses

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Taxation Ruling IT 2286 Income tax : assessment of eligible termination payments – approval of early retirement schemes – approved early retirement scheme payments – bona fide redundancy payments

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Taxation Ruling IT 2284 Income Tax : legal costs : appropriate scale of costs in taxation appeals in the supreme courts

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Taxation Ruling IT 2288 Interest withholding tax: exemption from withholding tax: public subscription and wide distribution of debentures outside Australia

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Taxation Ruling IT 2285 Income tax : dividend and interest reinvestment plans reporting by companies and assessability of income amounts reinvested

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Taxation Ruling IT 2210 (as amended 15/4/86) Income tax: deductions from prescribed payments (PPS) – remission of penalties – failure to deduct

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Taxation Ruling IT 2275 Income tax : abolition of 30/20 rule

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Taxation Ruling IT 2273 Income tax: allowable deductions: travelling expenses incurred by shearers between home and employment

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Taxation Ruling IT 2270 Income tax: application of overseas ships provisions to time charters

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Taxation Ruling IT 2278 Income tax : investment allowance : partner using privately owned property in partnership business

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Taxation Ruling IT 2269 Income tax : meaning of ‘mining operations’ for purposes of Division 10. open cut workings for winning of lizardite serpentine.

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Taxation Ruling IT 2267 Income tax : payments to superannuation funds and insurance policies from unappropriated profits of companies

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Taxation Ruling IT 2268 Income Tax : Residency Status Of Overseas Students Studying In Australia

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Taxation Ruling IT 2262 Income tax : liability – amateur athletes (resident and non-resident) trust funds and other payments

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Taxation Ruling IT 2265 Income tax : donations of policies of life insurance

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Taxation Ruling IT 2260 Income tax : conditional requests for extensions of time to pay tax

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Taxation Ruling IT 2264 Income tax : expenditure on minor items of plant and equipment

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Taxation Ruling IT 2259 Income tax : gifts – acceptable dissolution clause

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Taxation Ruling IT 2266 Income tax : grants by the Aboriginal Development Commission to Aboriginal bodies

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Taxation Ruling IT 2257 Income tax : investment allowance on commander telephone systems

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Taxation Ruling IT 2251 Income tax : rates of depreciation for materials handling plant and equipment – containers (transportable)

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Taxation Ruling IT 2261 Income tax : allowable deductions : expenditure voluntarily incurred by employee taxpayers : carry bags

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Taxation Ruling IT 2245 Addendum to ATO Prosecution Policy

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Taxation Ruling IT 2246 Australian Taxation Office Prosecution Policy

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Taxation Ruling IT 2243 Income tax : sole parent rebate for taxpayer with sole care of dependant

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Taxation Ruling IT 2252 Income tax : indirect loan back arrangements entered into by the trustees of employer-sponsored superannuation funds

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Taxation Ruling IT 2253 Income tax : pledging of assets by the trustees of superannuation funds

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Taxation Ruling IT 2248 Income tax: depreciation of video tapes in video library

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Taxation Ruling IT 2247 Income tax : income derived from commercial advertising by visiting sportsmen

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Taxation Ruling IT 2241 Income tax : provisional tax variations : recalculation of additional tax for late lodgment

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Taxation Ruling IT 2240 Income tax: addendum to Income Tax Order No. 1217 rates of depreciation

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Taxation Ruling IT 2239 Income tax : petroleum mining companies : shareholder rebate scheme short-term investments

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Taxation Ruling IT 2242 Income tax : distribution of employment income to minor beneficiaries of family trusts – application of recent court decision

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Taxation Ruling IT 2233 Income tax : exercise of the commissioner’s discretion under sub-section 79A(3E) of the Income Tax Assessment Act in relation to zone rebates

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Taxation Ruling IT 2237 Income tax: sheep leasing scheme – F.C. of T. v. Sollings – F.C. of T. v. Pepper

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Taxation Ruling IT 2234 Income tax : business of primary production

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Taxation Ruling IT 2232 Income tax : deductibility of pre-paid caravan site lease and facility fees

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Taxation Ruling IT 2231 Income tax : investment allowance – unit of property

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Taxation Ruling IT 2238 Income tax : interest withholding tax – exemption of interest where moneys raised by widely distributed debentures – use of loan funds outside of Australia

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Taxation Ruling IT 2229 Entertainment and overtime meal allowances : P.A.Y.E. arrangements

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Taxation Ruling IT 2223 Income tax : travel expenses – apportionment to exclude domestic or private expenditure

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Taxation Ruling IT 2249 Income tax: sale of rights to new share issue – Palmarc Investments Pty Ltd v. FC of T

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Taxation Ruling IT 2221 Income tax : income derived by non-resident from ex-australian source, permanent place of abode

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Taxation Ruling IT 2222 Income tax : exempt income : whether contributions under the United States Federal Insurance Contribution Act are an income tax

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Taxation Ruling IT 2224 Income tax : credit unions : guarantee funds – payments to and from guarantee funds

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Taxation Ruling IT 2225 Income tax: non-resident private company – liability to undistributed profits tax. Effect of article 10(6) Australia/United States Double Tax Convention

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Taxation Ruling IT 2227 Income tax : interest charged on overdue customer accounts

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Taxation Ruling IT 2216 Income tax: depreciation : investment allowance – demountable shearing stand

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Taxation Ruling IT 2218 Income tax: Partners’ Salaries

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Taxation Ruling IT 2208 Income tax: administration expenses: exploration and prospecting business

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Taxation Ruling IT 2209 Income tax: deductions from prescribed payments (pps) – remission of penalties – failure to pay as required – arrangements to pay after the due date

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Taxation Ruling IT 2211 Income tax: failure to make deductions from prescribed payments, or from salary or wages – remission of penalties in cases of voluntary disclosure.

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Taxation Ruling IT 2206 Income tax: remission of additional tax imposed by section 223 and the former sub-section 226(2) of the Income Tax Assessment Act 1936

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Taxation Ruling IT 2207 Income tax: F.C of T. v Suttons Motors (Chullora) Wholesale Pty Ltd – decision of High Court of Australia

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Taxation Ruling IT 2202 Income tax: new generation trust stripping schemes: assessing and settlement guidelines

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Taxation Ruling IT 2205 Income tax : exemption from interest withholding tax – application of section 128f of the income tax assessment act

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Taxation Ruling IT 2203 Income tax : university staff on overseas study leave: deductions for expenditure

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Taxation Ruling IT 2200 Income tax : entertainment allowances : P.A.Y.E. arrangements

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Taxation Ruling IT 2212 Income tax: remission of additional tax under sub-section 221YDB(4) of the Income Tax Assessment Act

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Taxation Ruling IT 2201 Income tax superannuation – permissible benefit and contributions in respect of members of 23(ja), 23F and 23FB funds

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