Taxation Determination

TD 93/105W

Income tax: property development: is voluntary demolition of a building 'destruction' for the purposes of section 124ZK of the Income Tax Assessment Act 1936 ?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 97/25
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 93/105 is withdrawn.

It is replaced by Taxation Ruling TR 97/25 which issued today.

Commissioner of Taxation
17 December 1997

Previously issued as Draft TD 92/27

References

ATO references:
NO PD/60

Related Rulings/Determinations:

TD 92/125

Subject References:
alterations
building expenditure deductions
capital expenditure deductions
demolition
destruction
improvements
residual values

Legislative References:
ITAA 124ZK;
ITAA Div 10D