25 Mar 15 Ruling and determinations withdrawn
On 25 March 2015 the ATO withdrew the following ruling and determinations, with effect from that date. They have been replaced by TR 2015/D1.
- IT 2505 “Income tax: bodies corporate constituted under strata title legislation”
- TD 92/181 “Income tax: do mutual receipts form part of ‘exempt income’ in the context of general domestic current year losses and undeducted prior year losses?”
- TD 93/7 “Income tax: under what circumstances is a strata title body corporate required to lodge an income tax return?”
- TD 93/73 “Income tax: will a strata title body corporate be taxed as a non profit company if it includes non profit clauses in its by laws?”
- TD 96/22 “Income tax: does the interest payable on late levies represent assessable income of a body corporate?”.