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TD 94/83Wwithdrawnchange

Income tax: property development: who is a 'qualified person' to make an estimate of the actual cost of construction of a building for the purposes of Division 10D of Part III of the Income Tax Assessment Act 1936 ?

Notice of Withdrawal

Taxation Determination TD 94/83 is withdrawn.

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

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