Notice of Withdrawal

TD 92/D6W - Withdrawal

If title to depreciable property passes in equity at the time of entry into a contract for sale, who (as between the vendor and the purchaser) is entitled to the depreciation deduction for the period after the contract is entered into and before completion?

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

FOI status:

may be released

Draft Taxation Determination TD 92/D6 is withdrawn with effect from today.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
30 August 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 92/D6