Taxation Ruling

IT 13W - Notice of Withdrawal

Waterslide systems - depreciation and investment allowance

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Taxation Ruling IT 13 is no longer current and is therefore withdrawn.

The Ruling establishes that waterslide systems are eligible for the investment allowance arrangements which terminated a number of years ago. The Ruling also establishes the depreciation rate for waterslide systems. This rate has been reproduced in Taxation Ruling IT 2685 under 'Amusement Machines and Equipment' and 'Waterslide and Associated Equipment'.

Commissioner of Taxation
15 October 1997

References

ATO references:
NO NAT 97/77725-3

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 13
IT 2685

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