On 25 May 2011 the ATO issued withdrawal notice IT 2645W, which withdraws Income Tax Ruling IT 2645, entitled “Income tax: relief from substantiation requirements”, with effect from that day.
The Ruling considers the application of former s 82KZAA of the ITAA 1936.
Former s 82KZAA of the ITAA 1936 was rewritten as former s 8-1 of Schedule 2B to the ITAA 1936 with effect from 1 July 1994. This provision has in turn been incorporated into Subdiv 900-H of the ITAA 1997 with effect from 1 July 1997. As Taxation Ruling TR 97/24 now considers the operation of Subdiv 900-H of the ITAA 1997, IT 2645 is no longer required and is therefore withdrawn.