Taxation Determination

TD 92/177W

Income tax: if the construction cost of an eligible building is greater than the sale proceeds of that building, what is the amount of the qualifying expenditure under section 124ZG of the Income Tax Assessment Act 1936 ?

• 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  This Determination has been replaced by TR 97/25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Taxation Determination TD 92/177 is withdrawn.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/D164

References

ATO references:
NO PNR T95 Pt2

Related Rulings/Determinations:

IT 2640

Subject References:
construction cost
eligible building
qualifying expenditure

Legislative References:
ITAA 124ZG(1)(e)
ITAA 124ZG(2A)(e)