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Income tax: are legal fees and other professional fees incurred in relation to the construction of an infrastructure facility able to be financed by infrastructure borrowings under section 159GZZZZA of the Income Tax Assessment Act 1936?

Notice of Withdrawal

TD 94/50 explains what types of legal expenses or professional fees could be financed by way of infrastructure borrowings under section 159GZZZZA of the Income Tax Assessment Act 1936 (ITAA 1936).

TD 94/50 deals with the former infrastructure borrowing provisions in Division 16L of Part III of the ITAA 1936, which were repealed by the Taxation Laws Amendment (Infrastructure Borrowings) Act 1997 .

TD 94/50 has no ongoing relevance and is therefore withdrawn without replacement.

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