Taxation Ruling

IT 2089H - Notice of Archival

Amendments to Income Tax Assessment Act relating to allowable deductions for repairs, expenses of borrowing, expenses relating to lease documents and expenses relating to grant of patents, etc.

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2089 is no longer current and has been archived.

The issues dealt with in the ruling are now covered by subsections 53(3) and 67(4) and sections 68 and 68A of the Income Tax Assessment Act 1936 .

Commissioner of Taxation
4 September 1996

References

ATO references:
NO NAT 96/8424-7

Related Rulings/Determinations:

IT 2089
IT 2089W