Taxation Determination

TD 94/83W

Income tax: property development: who is a 'qualified person' to make an estimate of the actual cost of construction of a building for the purposes of Division 10D of Part III of the Income Tax Assessment Act 1936 ?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 97/25
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1217872

Notice of Withdrawal

Taxation Determination TD 94/83 is withdrawn.

It is replaced by Taxation Ruling TR 97/25 which issued today.

Commissioner of Taxation
17 December 1997

Previously issued as Draft TD 94/D67.

References

ATO references:
NO PNR T95 Pt 19; NAT 94/7179-1

Related Rulings/Determinations:

TD 93106
IT 2640

Subject References:
capital expenditure
construction costs
deductions
eligible building
estimated cost
qualified person
qualifying expenditure

Legislative References:
ITAA 124ZG
ITAA 124ZH
ITAA Pt III Div 10D
ITAA 262A(4AH)