Taxation Ruling

IT 108W - Notice of Withdrawal

Investment allowance - structural improvements and floor insulation of a freezer complex

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Taxation Ruling IT 108 is no longer current and is therefore withdrawn.

The Ruling is about the former investment allowance deduction that was available for certain property acquired or commenced to be constructed after 31 December 1975 and before 1 July 1985.

Commissioner of Taxation
21 October 1998

References

ATO references:
NO NAT 98/8220-1

ISSN 0813-3662

Related Rulings/Determinations:

IT 108

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