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)