Taxation Ruling

IT 76W - Notice of Withdrawal

Investment allowance - plant acquired under hire purchase agreement

• 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Taxation Ruling IT 76 is no longer current and is therefore withdrawn.

The Ruling relates to investment allowance arrangements which ended in 1978. The principles of the Ruling are restated at paragraph 11 of Taxation Ruling IT 2158.

Commissioner of Taxation
27 August 1997

References

ATO references:
NO NAT 97/6784-3

Related Rulings/Determinations:

IT 76
IT 2158