TR 2011/6ER - Erratum
Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues
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This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Ruling TR 2011/6 to amend an incorrect legislative reference.
Omit 'paragraph 110-15(5)(a)'; substitute 'paragraph 110-25(5)(a)'.
- ITAA 1997 110-15(5)(a)
- ITAA 1997 110-25(5)(a)
Commissioner of Taxation
7 December 2011
ISSN 1039 - 0731