Taxation Ruling

TR 2004/4A3 - Addendum

Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2004/4 to update the reference to Draft Taxation Ruling TR 2021/D5 Income tax: expenses associated with holding vacant land.

TR 2004/4 is amended as follows:

1. Paragraphs 1 to 15

Omit the page status 'FOI status: may be released '; substitute 'Status: legally binding '.

2. Paragraphs 16 to 52

Omit the page status 'FOI status: may be released '; substitute 'Status: not legally binding '.

3. Paragraph 14A

Omit 'draft Taxation Ruling TR 2021/D5'; substitute 'Taxation Ruling TR 2023/3'.

This addendum applies from 27 September 2023.

Commissioner of Taxation
9 October 2024

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-Z6AV46V

ISSN: 2205-6122

Business Line:  IAI