Taxation Ruling
TR 98/13W
Income tax: deductibility of year 2000 (millennium bug) expenses
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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 releasedNotice of Withdrawal
Taxation Ruling TR 98/13 is withdrawn with effect from today.
1. Taxation Ruling TR 98/13, which issued on 5 August 1998, deals with deductions for expenditure incurred in making computer systems and computer operated equipment year 2000 compliant. It also covers insurance premiums, direct legal expenses and expenses associated with using temporary replacement equipment.
2. As such expenditure would need to have been incurred prior to 1 January 2000, Taxation Ruling TR 98/13 is no longer required and is accordingly withdrawn.
Commissioner of Taxation
9 March 2005
References
ATO references:
NO 2003/11684
Related Rulings/Determinations:
TR 1998/13
Date: | Version: | Change: | |
5 August 1998 | Original ruling | ||
You are here | 9 March 2005 | Withdrawn |
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