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TD 92/177Wwithdrawnchange

Income tax: if the construction cost of an eligible building is greater than the sale proceeds of that building, what is the amount of the qualifying expenditure under section 124ZG of the Income Tax Assessment Act 1936 ?

Notice of Withdrawal

Taxation Determination TD 92/177 is withdrawn.

It is replaced by Taxation Ruling TR 97/25 which issued today.

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