ATO Interpretative Decision
ATO ID 2002/605 (Withdrawn)
Income Tax
Deductibility of rental property expenses - electricity power guaranteeFOI status: may be released
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This ATO id is a duplication of ATO ID 2002/573 and is therefore withdrawn.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
Status of this decision: Decision Withdrawn 27 June 2002
CAUTION:
This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.
This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Date of decision:
1 February 2002
This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Year of income: Year ending 30 June 2002 Year ending 30 June 2003 Year ending 30 June 2004 Year ending 30 June 2005 Year ending 30 June 2006 Year ending 30 June 2007 Year ending 30 June 2008 Year ending 30 June 2009 Year ending 30 June 2010
Business Line: Small Business/Individual Taxpayers Date of publication: 31 May 2002ISSN: 1445-2782
| Date: | Version: | |
| 1 February 2002 | Original statement | |
| You are here → | 27 June 2002 | Archived |