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  • 2019 completed issues

    The following public advice and guidance issues have been completed.

    • [3814] Meaning of 'alteration, extension or improvement' in Division 43 of the Income Tax Act 1997 [Issue withdrawn]
    • [3877] What constitutes ‘use’ for the purposes of section 40–80 of the ITAA 1997?
    • [3886] Taxpayer alerts

    [3814] Meaning of ‘alteration, extension or improvement’ in Division 43 of the Income Tax Assessment Act 1997

    To assist taxpayers in determining whether there is an extension, alteration or improvement for the purposes of the capital works deductions. This in turn may have implications for the deductibility of those expenses under another provision of the ITAA 1997.

    We are not proceeding with this advice product. After review, we no longer consider a draft Taxation Ruling to consolidate the existing ATO view documents on this issue is a priority. The ATO view documents on this issue remain available on the Legal database.

    [3877] What constitutes ‘use’ for the purposes of section 40-80 of the ITAA 1997?

    To outline what constitutes ‘use’ (and potentially first use) of a mining, quarrying and prospecting right for the purposes of subsection 40-80(1) of the ITAA 1997.

    TD 2019/1 published on 13 February 2019.

    [3886] Taxpayer alerts

    To provide updated guidance to staff on the process for initiating and issuing a Taxpayer Alert.

    PS LA 2008/15 published on 16 January 2019.

    Last modified: 11 Feb 2019QC 57881