Taxation Ruling

TR 2011/6ER - Erratum

Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues


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.

1. Paragraph 187

Omit 'paragraph 110-15(5)(a)'; substitute 'paragraph 110-25(5)(a)'.

2. Legislative References

(a) Omit:

ITAA 1997 110-15(5)(a)

(b) Insert:

ITAA 1997 110-25(5)(a)

Commissioner of Taxation
7 December 2011


ATO references:

ISSN 1039 - 0731