Taxation Ruling

TR 1999/18W

Income tax: lease surrender receipts and payments

  • 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 released

Notice of Withdrawal

Taxation Ruling TR 1999/18 is withdrawn with effect from today.

Changes made to paragraphs 104-10(5)(b) and 104-25(5)(b) of Income Tax Assessment Act 1997 after the issue of the ruling, that apply to assessments for the 1998-99 and later income years, recognise a lessor's rights under a lease as an asset for CGT purposes. Consequently the views expressed in the Ruling are being reconsidered.

Commissioner of Taxation
26 March 2003

References

ATO references:
NO 2002/11971

ISSN 1039 - 0731

Related Rulings/Determinations:

TR 1999/18

TR 1999/18W history
  Date: Version: Change:
  1 December 1999 Original ruling  
You are here 26 March 2003 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

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