Income tax: what is the cost price limit for asset improvement for the purposes of subsection 160P(6) for the income year 1993-94 and what is the associated indexation factor?
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FOI status:may be releasedFOI number: I 1215398
|This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).|
Commissioner of Taxation
NO NO 92/4587-1
ISSN 1038 - 8982