Taxation Ruling

IT 145W - Notice of Withdrawal

Depreciation - the meaning of plant - mobile sheds and caravans in tourist park

  • 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Taxation Ruling IT 145 is no longer current and is therefore withdrawn.

The Ruling deals with a Board of Review case which accepted mobile sheds used in a nomadic type of business as plant. As a result of this decision, depreciation rates were also set for caravans used within the confines of a caravan park. These rates have been restated in Taxation Ruling IT 2685.

Commissioner of Taxation
27 August 1997

References

ATO references:
NO NAT 97/6784-3

ISSN 0813-3662

Related Rulings/Determinations:

IT 145
IT 2685

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