Taxation Ruling

IT 2248W - Notice of Withdrawal

Income tax: depreciation of video tapes in video library

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2248 is no longer current and is therefore withdrawn.

The Ruling establishes the depreciation rate for video tapes in a video library. This rate has been reproduced in Taxation Ruling IT 2685 under 'Amusement Machines and Equipment' and 'Video'.

Commissioner of Taxation
15/10/97

References

ATO references:
NO NAT 97/77725-3

Related Rulings/Determinations:

IT 2248
IT 2685