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05 Jul 1212 TR 2004/3 (Income tax: taxation of foreign life assurance) withdrawn

On 4 July 2012, the ATO withdrew Taxation Ruling TR 2004/3 with effect from the same day.

The Ruling is no longer current as the FIF measures were repealed by the Tax Laws Amendment (Foreign Source Income Deferral) Act (No 1) 2010 in relation to the 2010-11 year of income for a taxpayer and later income years. Sections 26AH and 23AK of the ITAA 1936 have also been subject to amendment.

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