Income tax: interpretation of Division 16D - finance leases to exempt public bodies or for overseas use

Taxation Ruling TR 97/13 is withdrawn with effect from today. The Ruling's number is void.

The Ruling was notified in the Commonwealth of Australia Notices Gazette of 18 June 1997 and 25 June 1997, but the issue of the Rulings was withheld on both these dates.

This Ruling will not now issue and assistance and information to taxpayers will be provided by other means.