Taxation Ruling

TR 2011/6ER - Erratum

Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Ruling TR 2011/6 to amend an incorrect legislative reference.

1. Paragraph 187

Omit 'paragraph 110-15(5)(a)'; substitute 'paragraph 110-25(5)(a)'.

2. Legislative References

(a) Omit:

-

ITAA 1997 110-15(5)(a)

(b) Insert:

-

ITAA 1997 110-25(5)(a)

Commissioner of Taxation
7 December 2011

References

ATO references:
NO 1-3MPIAHG