Taxation Ruling
IT 232A - Addendum
Compulsory destruction of livestock
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Addendum
Taxation Ruling IT 232 deals with the operation of paragraph 36AA(1)(a) and subsection 36AA(7) of the Income Tax Assessment Act 1936.
The wording in these provisions broadly matches that in paragraph 36AAA(1A) and subsection 36AAA(20) respectively. The comments in Taxation Ruling IT 232 apply equally to the operation of the equivalent provisions in section 36AAA.
Commissioner of Taxation
3/11/94
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