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11 Mar 10 2 Addenda

On 10 March 2010, the ATO issued the following 2 Addenda:

  • TD 92/174A1 - Income tax: capital gains: how does s 160ZZQ(9) interact with s 160ZZQ(11)?
  • TD 93/126A1 - Income tax: once commissioned plant has been handed over to its owner, is the expenditure incurred by a company in bringing the said plant into a fully operational state, deductible under s 51(1) of ITAA 1936?


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