Index to historic documents
Income Tax
Keywords: Accounting basis for expenditure, Expenditure deductions on incurred basis, Expenditure deductions on usage basis, Losses and outgoings, Taxation Ruling No IT 2613
Short Summary: Changed basis of accounting for expenditure.
File Reference: 89/6230-8 F90-92 (IT2613)
Ruling Type: NO Taxation Ruling
Copy Available: Unedited
Original Office: National Office
Date Entered: 12/12/1990
Date Updated: 10/07/1991
Issue Date: 20/09/1990
Legislative References: 51(1)