Taxation Determination

TD 93/85W

Income tax: property development: how are indirect costs apportioned for the purposes of calculating depreciation on plant under section 54 of the Income Tax Assessment Act 1936 and a deduction for capital expenditure on certain buildings under Division 10D of Part III of the Act?

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

This Determination has been replaced by TR 97/25

This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be releasedFOI number: I 1214884

Notice of Withdrawal

Taxation Determination TD 93/85 is withdrawn.

It is replaced by Taxation Ruling TR 97/25 which issued today.

Commissioner of Taxation
17 December 1997

Previously issued as Draft TD 92/D171

References

ATO references:
NO PD/20A

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 92/125

Subject References:
indirect cost allocation
deductions for capital expenditure
depreciation

Legislative References:
ITAA 54;
ITAA Part III Div 10D

Case References:
B.P. Refinery (Kwinana) Limited v FC of T
(1961) 12 ATD 204

TD 93/85W history

	Date:	Version:	Change:
	13 May 1993	Original ruling
You are here	17 December 1997	Withdrawn

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