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31 March 2017

 

ATO Interpretative Decisions

Withdrawn Interpretative Decisions
ATO ID 2002/203 (Withdrawn) Exempt Australian sourced superannuation pension - Pay As You Go withholding 31 March 2017
ATO ID 2002/924 (Withdrawn) Assessability of a disability support pension paid under the Safety Rehabilitation and Compensation Act 31 March 2017
ATO ID 2006/269 (Withdrawn) Deductions and Expenses: interest incurred on moneys borrowed by a sole trader to pay income tax 31 March 2017
ATO ID 2006/297 (Withdrawn) Deductibility of compound interest on a split loan facility 31 March 2017
ATO ID 2008/40 (Withdrawn) Deductions: capital allowances - correction of cost 31 March 2017
ATO ID 2008/53 (Withdrawn) Capital Allowances: hold - fixtures on land subject to sale contract 31 March 2017
ATO ID 2008/54 (Withdrawn) Capital Allowances: depreciating asset - fixtures on land subject to sale contract - identification of assets held 31 March 2017
ATO ID 2008/55 (Withdrawn) Capital Allowances: decline in value - taxable purpose - hobby of prospecting 31 March 2017
ATO ID 2008/106 (Withdrawn) Hire purchase agreement: notional sale - 'start of the arrangement' 31 March 2017
ATO ID 2008/137 (Withdrawn) Separate Net Income: account-based pensions 31 March 2017
ATO ID 2009/71 (Withdrawn) Deductions: interest expense on a loan to acquire options 31 March 2017
ATO ID 2012/40 (Withdrawn) Capital Allowances: hire purchase agreement - cost of the acquisition of the property 31 March 2017
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