Taxation Ruling

IT 131ER - Erratum

Division 10B - research and preparation expenses of authors

• Please note that the PDF version is the authorised version of this ruling.

FOI status:

may be released

Notice of Erratum

The legislative references listed under the heading to the Ruling are incomplete. This should now read:

Income Tax assessment Act 1936 s51, s124K, Div10B.

Commissioner of Taxation
8 December 1994

References

BO NOR J36/354/1

Related Rulings/Determinations:

IT 131