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

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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

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References

ATO references:
NO 1-Z6AV46V

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