Taxation Ruling

TR 94/D21W - Notice of Withdrawal

Income tax: disposal of stock of spare parts and consumable stores as part of the sale of a business or as part of a company group restructure

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

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Ruling TR 94/D21: Income tax: disposal of stock of spare parts and consumable stores as part of the sale of a business or as part of a company group restructure, is withdrawn with effect from today.

The topic is not considered to be a high priority and does not justify a public ruling.

Commissioner of Taxation
7 August 1996

References

ATO references:
NO NAT 92/6750-6; 95/9719-1

Related Rulings/Determinations:

TR 94/D21