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23 Feb 12 Erratum to TD 1995/60 issued

On 22 February 2012, the ATO issued the following erratum to TD 95/60:

  • TD 1995/60ER - Income tax: are fees paid for obtaining investment advice an allowable deduction under s 51(1) of ITAA 1936 for taxpayers who are not carrying on an investment business?

The erratum corrects legislative references in Taxation Determination TD 95/60.


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