Taxation Ruling
TR 97/25A
Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:
May be releasedADDENDUM
This Addendum amends Taxation Ruling TR 97/25 as follows:
-
Paragraph 28
- After 'Appropriately qualified people might include:'; insert:
- •
- a quantity surveyor, who has expertise in the relevant type of construction;'
Commissioner of Taxation
27 May 1998
References
ATO references:
NO NAT 97/2188-6
ISSN 1039-0731
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
