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On 10 July 2013, the ATO issued Addendum TR 2000/8WA1 to its Withdrawal Notice for TR 2000/8 (Income tax: investment schemes).

Taxation Ruling TR 2000/8 was withdrawn with effect from 1 July 2008. Taxation Ruling TR 2007/8 (Income tax : registered agricultural managed investment schemes) was issued on 17 October 2007 to replace TR 2000/8 with effect from the same date.

The Addendum amends the Notice of Withdrawal for Taxation Ruling TR 2000/8 to provide information about the outcome of a test case following the change of ATO view published in TR 2007/8. TR 2007/8 was withdrawn on 11 February 2009 following the outcome of the test case. The test case was Hance v FCT; Hannebery v FCT [2008] FCAFC 196; 2008 ATC 20-085.


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