Taxation Ruling

IT 114W - Notice of Withdrawal

Investment allowance - leverage lease arrangements

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Taxation Ruling IT 114 is no longer current and is therefore withdrawn.

The Ruling is about the former investment allowance deduction that was available for certain property acquired, or commenced to be constructed, after 31 December 1975 and before 1 July 1985.

Commissioner of Taxation
9 April 1997

References

ATO references:
NO NAT 96/8424-7

Related Rulings/Determinations:

IT 114