Taxation Ruling

IT 2216W - Notice of Withdrawal

Income tax: depreciation: investment allowance - demountable shearing stand

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2216 is no longer current and is therefore withdrawn.

The Ruling accepts demountable shearing stands as plant and sets a rate of depreciation. This rate has been reproduced in Taxation Ruling IT 2685.

Commissioner of Taxation
27 August 1997

References

ATO references:
NO NAT 97/6784-3

Related Rulings/Determinations:

IT 2216
IT 2685