Draft Taxation Ruling TR 2000/D3

TR 2000/D3ER - Notice of Erratum

Income tax: deductions for interest following the Steele and Brown decisions

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

FOI status:

May be released

NOTICE OF ERRATUM

Replace the Preamble which read:

Preamble

This document does not rule on the application of a 'tax law'(as defined) and is, therefore, not a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953 . The document is, however, administratively binding on the Commissioner of Taxation. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a 'public ruling' and how it is binding on the Commissioner.

with the following Preamble:

Preamble

Draft Taxation Rulings (DTRs) represent the preliminary, though considered, views of the Australian Taxation Office. DTRs may not be relied on by taxation officers, taxpayers and practitioners. It is only final Taxation Rulings that represent authoritative statements by the Australian Taxation Office of its stance on the particular matters covered in the Ruling.

Commissioner of Taxation
29 March 2000

References

ATO references:
NO T2000/4313

Related Rulings/Determinations:

TR 2000/D3