Taxation Determination

TD 93/5W

Income tax: in which circumstances is the construction cost of an access road incurred by a person carrying on timber operations for the purpose of gaining or producing assessable income an allowable deduction?

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

Notice of Withdrawal

Taxation Determination TD 93/5 is withdrawn with effect from today.

1. Taxation Determination TD 93/5 explains the operation of former subsection 124F(1) of the Income Tax Assessment Act 1936 (ITAA 1936) which allowed a deduction for the construction cost of an access road incurred by a person in connection with the carrying on of timber operations for the purpose of gaining or producing assessable income.

2. Under former section 124EAA of the ITAA 1936, former section 124F of the ITAA 1936 has no application after the 1996-97 income year.

3. Accordingly, the Determination is no longer current and is withdrawn.

Commissioner of Taxation
23 June 2010

References

ATO references:
NO 2006/20258

ISSN 1038 - 8982
TD 93/5W history
  Date: Version: Change:
  21 January 1993 Original ruling  
You are here 23 June 2010 Withdrawn