Taxation Ruling
IT 278H - Notice of Archival
Disposal of property by trade-in - application of section 26AAA and 59
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Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document has been Withdrawn.View the Withdrawal notice for this document.
FOI status:
may be releasedNOTICE OF ARCHIVAL
This Ruling is archived. It applies only for the purposes of applying section 26AAA of the Income Tax Assessment Act 1936.
These provisions are no longer operative. They were made inoperative by Taxation Laws Amendment Act (No. 3) 1988 ( Act No 95 of 1988).
Commissioner of Taxation
9 December 1993