Taxation Ruling
IT 49W - Notice of Withdrawal
Investment allowance - plant used in premises leased or let to others
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Taxation Ruling IT 49 has been withdrawn.
The views expressed in the Ruling are in conflict with the AAT decision in Case X63 90 ATC 483; AAT Case 6073 (1989-90) 21 ATR 3533.
The issues in IT 49 are now addressed in Taxation Ruling TR 95/32 which issued on 20 September 1995.
Commissioner of Taxation
18 October 1995
References
ATO references:
NO NAT 91/1853-5
ISSN 0813-3662
Related Rulings/Determinations:
IT 49
Case References:
Case X63
90 ATC 483
AAT Case 6073
(1989-90) 21 ATR 3533