Published on 27 Jul 07
by THE TAX INSTITUTE
A joint professional body submission sent to the ATO in relation to the draft tax ruling TR 2007/D4 -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.
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA