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Taxation Determination

TD 92/186W


Income tax: property development: can a construction contract which runs for less than twelve months be regarded as a long-term construction contract for the purposes of Taxation Ruling IT 2450?

Attention TD 92/186 has been withdrawn as part of a project to review public rulings.
Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Determination TD 92/186 is withdrawn with effect from today.

1. TD 92/186 explains that a long-term construction contract, under Taxation Ruling IT 2450, is a contract that extends beyond one income year, even if the contract period is less than 12 months.

2. TD 92/186 is being withdrawn to form part of a consolidated ruling on the tax treatment of long-term construction contracts.

3. The issue covered by TD 92/186 is now covered in Taxation Ruling TR 2017/D8.

Commissioner of Taxation

18 October 2017

References

ATO references:
NO  1-BD70DD7

ISSN 2205-6211

Related Rulings/Determinations:
IT 2450

TD 92/186 history   Top  
   Date   Version   Change 
   12 November 1992   Original ruling   
 You are here ®  18 October 2017   Withdrawn   


 


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