Taxation Ruling

TR 96/22A - Addendum

Income tax: section 51AD - deductions not allowable if an asset financed by non-recourse debt is used by a tax exempt or other entity

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FOI status:

may be released

This document is not a pulbic ruling for the purpose of Part IVAAA of the Taxation Administration Act 1953 and is not legally binding on the Commissioner. Taxation Rulings TR 92/1 and Tr 97/16 together explain how a Ruling is legally or administratively binding.

ADDENDUM

This Addendum amends Taxation Ruling TR 96/22 as follows:

1. Paragraph 79

In the first sentence, insert 'not' after 'does'.

Commissioner of Taxation
2 Semptember 1998

References

ATO references:
NO 95/8038-7; 94/748-2