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 ?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedFOI number: I 1217872Notice 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Taxation Determination TD 94/83 is withdrawn.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)
| Date: | Version: | Change: | |
| 13 October 1994 | Original ruling | ||
| You are here | 17 December 1997 | Withdrawn |
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