Taxation Ruling

TR 97/25A

Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements

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FOI status:

May be released

ADDENDUM

This Addendum amends Taxation Ruling TR 97/25 as follows:

Paragraph 28

After 'Appropriately qualified people might include:'; insert:

•

a quantity surveyor, who has expertise in the relevant type of construction;'

Commissioner of Taxation
27 May 1998

References

ATO references:
NO NAT 97/2188-6