Taxation Determination

TD 93/85W

Income tax: property development: how are indirect costs apportioned for the purposes of calculating depreciation on plant under section 54 of the Income Tax Assessment Act 1936 and a deduction for capital expenditure on certain buildings under Division 10D of Part III of the Act?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 97/25
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 93/85 is withdrawn.

It is replaced by Taxation Ruling TR 97/25 which issued today.

Commissioner of Taxation
17 December 1997

Previously issued as Draft TD 92/D171

References

ATO references:
NO PD/20A

Related Rulings/Determinations:

TD 92/125

Subject References:
indirect cost allocation
deductions for capital expenditure
depreciation

Legislative References:
ITAA 54;
ITAA Part III Div 10D

Case References:
B.P. Refinery (Kwinana) Limited v FC of T
(1961) 12 ATD 204