Income tax: are legal fees and other professional fees incurred in relation to the construction of an infrastructure facility able to be financed by infrastructure borrowings under section 159GZZZZA of the Income Tax Assessment Act 1936?
Please note that the PDF version is the authorised version of this ruling.TD 94/50 has been withdrawn as part of a project to review public rulings.This document has changed over time. View its history.
Notice of Withdrawal
2. TD 94/50 deals with the former infrastructure borrowing provisions in Division 16L of Part III of the ITAA 1936, which were repealed by the Taxation Laws Amendment (Infrastructure Borrowings) Act 1997.
Commissioner of Taxation
27 June 2018
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debt establishment fees