Taxation Ruling

IT 2343H - Notice of Archival

Income tax: limitation on deduction for interest on borrowings financing rental investments

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2343 is no longer current and has been archived.

The ruling is about Subdivision G of Division 3 of Part III of the Income Tax Assessment Act 1936 . That Subdivision only applies to the 1985-86 and 1986-87 income years.

Commissioner of Taxation
15 May 1996

References

ATO references:
NO NAT 96/3280-8

Related Rulings/Determinations:

IT 2343
IT 2343W