Income tax: the operation of section 80E, section 50D, section 63C and section 80F

Taxation Ruling TR 95/31 is withdrawn with effect from today.

It is replaced by Taxation Ruling TR 1999/9 entitled:

Income tax: the operation of sections 165-13 and 165-210, paragraphs 165-35(b), section 165-126 and section 165-132, which issued today.