Taxation Ruling

TR 2001/14A4 - Addendum

Income tax: Division 35 - non-commercial business losses


This Addendum amends references in Taxation Ruling TR 2001/14 following the finalisation today of Draft Taxation Ruling TR 2007/D1 as Taxation Ruling TR 2007/6.

Taxation Ruling TR 2001/14 is amended as follows:

1. Paragraph 1A

Omit 'TR 2007/D1'; substitute 'TR 2007/6'.

2. Related Rulings/Determinations

Omit 'TR 2007/D1'; substitute 'TR 2007/6'.

This Addendum applies before and after its date of issue.

Commissioner of Taxation
25 July 2007


ATO references:
NO 2006/20258

ISSN: 1039-0731