Taxation Ruling

IT 2261W - Notice of Withdrawal

Income tax: allowable deductions: expenditure voluntarily incurred by employee taxpayers: carry bags

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

FOI status:

may be released


Taxation Ruling IT 2216 is no longer current and is therefore withdrawn.

The Ruling sets out the Commissioner's policy on voluntary expenditure on carry bags. The policy of simplifying depreciation for low cost items (presently, where the value does not exceed $300) is now reflected in the legislation.

Commissioner of Taxation


ATO references:
NO NAT 97/77725-3

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2261