Home / HomeThis draft Taxation Ruling was released on 13 June 2007 for public comment by 27 July 2007. Its full title is "Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant".
Divs 40 & 43: Item used to create a particular atmosphere or ambience - TR 2007/D4
14 Jun 2007
For a copy of TR 2007/D4, go here