Taxation Ruling

IT 2297W - Notice of Withdrawal

Income tax: rate of depreciation for purse seine fishing

• 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Taxation Ruling IT 2297 is no longer current and is therefore withdrawn.

The Ruling establishes the depreciation rate for purse seine fishing nets. This rate has been reproduced in Taxation Ruling IT 2685 under 'Fishing Plant'.

Commissioner of Taxation
15/10/97

References

ATO references:
NO NAT 97/77725-3

Related Rulings/Determinations:

IT 2297
IT 2685