Income tax: deductibility of year 2000 (millennium bug) expenses
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FOI status:may be released
Notice of Withdrawal
1. Taxation Ruling TR 98/13, which issued on 5 August 1998, deals with deductions for expenditure incurred in making computer systems and computer operated equipment year 2000 compliant. It also covers insurance premiums, direct legal expenses and expenses associated with using temporary replacement equipment.
Commissioner of Taxation
9 March 2005