Taxation Ruling

IT 182H - Notice of Archival

Income tax: section 26AAA - sale of lease and attached goodwill

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FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 182 is no longer current and has been archived.

The Ruling dealt with the application of section 26AAA of the Income Tax Assessment Act 1936 to the sale of property with attached goodwill on or before 25 May 1988.

The sale of such property after 25 May 1988 is subject to Part IIIA (Capital Gains and Capital Losses) of the Income Tax Assessment Act 1936.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO CAS AUD017

Related Rulings/Determinations:

IT 182
IT 60

Legislative References:
ITAA 26AAA
ITAA PartIIIA