Index to historic documents
Income Tax
Keywords: Eligible property, Investment allowance, Taxation ruling TR94/11, Unit of property, Wholly and exclusively
Short Summary: Guidelines on what is a unit of property for the purposes of section 82AT of ITAA wherein there is a investment allowance deduction for a unit of eligible property costing $3,000 or more.
File Reference: 93/5031-4
Ruling Type: NO Taxation Ruling
Copy Available: Unedited
Original Office: National Office
Date Entered: 23/08/1994
Date Updated: 28/09/1994
Issue Date: 31/03/1994
Legislative References: 82AT, 82AF(1)(b)