Taxation Ruling

IT 21W - Notice of Withdrawal

Income tax: Installation costs of leased equipment

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

FOI status:

may be released

Notice of Withdrawal

Taxation Ruling IT 21 has been withdrawn.

The deductibility of the cost of installing leased equipment is now dealt with by Taxation Ruling IT 2197

Commissioner of Taxation
4 September 1996

References

ATO references:
NO NAT 96/8424-7

Related Rulings/Determinations:

IT 21