Income tax: in which circumstances is the construction cost of an access road incurred by a person carrying on timber operations for the purpose of gaining or producing assessable income an allowable deduction?
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Notice of Withdrawal
1. Taxation Determination TD 93/5 explains the operation of former subsection 124F(1) of the Income Tax Assessment Act 1936 (ITAA 1936) which allowed a deduction for the construction cost of an access road incurred by a person in connection with the carrying on of timber operations for the purpose of gaining or producing assessable income.
Commissioner of Taxation
23 June 2010
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