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Taxation Ruling TR 98/13, which issued on 5 August 1998, deals with deductions for expenditure incurred in making computer systems and computer operated equipment year 2000 compliant. It also covers insurance premiums, direct legal expenses and expenses associated with using temporary replacement equipment.

As such expenditure would need to have been incurred prior to 1 January 2000, Taxation Ruling TR 98/13 is no longer required and is accordingly withdrawn.