Draft Taxation Ruling

TR 2010/D7ER - Erratum

Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues

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Erratum

This Erratum corrects Taxation Ruling TR 2010/D7 to update the due date for the comments.

TR 2010/D7 is corrected as follows:

1. Paragraph 307

Omit '8 February 2010'; substitute '8 February 2011'.

This Erratum applies on and from 8 December 2010.

Commissioner of Taxation
10 December 2010

References

ATO references:
NO 1-2IUI7YP

Related Rulings/Determinations:

TR 96/23
TR 97/7
TR 97/11

Subject References:
blackhole expenditure