Taxation Ruling
IT 2019H - Notice of Archival
Income tax: eligibility for depreciation under section 57AJ of the equipment used to record petroleum sales and keep customer records
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
may be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 2019 is no longer current and has been archived.
The ruling is about the depreciation deduction that used to be available under section 57AJ of the Income Tax Assessment Act 1936 for petroleum storage facilities. That section was repealed in 1989.
Commissioner of Taxation
22 May 1996