Taxation Ruling

IT 337H - Notice of Archival

Improvements carried out by lessee - section 62A

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 337 is no longer current and has been archived.

The ruling is about former section 62A of the Income Tax Assessment Act 1936 . That section allowed the owner of a franchise a deduction for expenditure incurred as required by the franchise. The section was repealed in 1989.

Commissioner of Taxation
22 May 1996

References

ATO references:
NO NAT 96/3280-8

ISSN 0813-3662

Related Rulings/Determinations:

IT 337

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