Your shopping cart is empty

On 8 December 2010, the ATO issued draft Taxation Ruling TR 2010/D7 entitled "Income tax: business related capital expenditure - s 40-880 of the Income Tax Assessment Act 1997 core issues" for public comment by 8 February 2011.

The draft Ruling sets out the Commissioner's views on the interpretation of the operation and scope of s 40-880 of ITAA 1997 ("blackhole expenditure"). It considers aspects of s 40-880 by identifying the key issues which need to be resolved to establish entitlement to a deduction under the provision.


Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To