Taxation Ruling

IT 2122W - Notice of Withdrawal

The deductibility of rental expenditure - application of recent court decision

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released


Taxation Ruling IT 2122 is withdrawn.

The Ruling discusses a judgement of the Supreme Court of Victoria which the ATO agreed on the basis of the facts of the case. The decision was handed down in 1984. The decision is not seen as being of sufficient significance to warrant the retention of the Ruling.

Commissioner of Taxation


ATO references:
NO NAT 97/77725-3

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2122