Taxation Determination

TD 93/196W

Income tax: do payments received by an employee from an employer in respect of motor vehicle expenses incurred by an employee need to be considered when ascertaining the rebate for personal superannuation contributions to which the employee may be entitled under section 159SZ, and the repealed section 159TL, of the Income Tax Assessment Act 1936 ?

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Notice of Withdrawal

Taxation Determination TD 93/196 is withdrawn with effect from today.

1. TD 93/196 relates to rebates for voluntary superannuation contributions available under sections 159SZ and 159TL of the Income Tax Assessment Act 1936, and whether or not the calculation of these rebates should consider payments an employee received from their employer for motor vehicle expenses. It explains that such payments must be considered when they comprise part of the employee's assessable income.

2. Both sections to which the Determination relates have been repealed.

3. TD 93/196 is no longer relevant, and is therefore withdrawn without replacement.

Commissioner of Taxation
27 June 2018

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References

ATO references:
NO 1-D75OWX3

ISSN: 2205-6211

Related Rulings/Determinations:

IT 2614;
TR 92/15

Subject References:
allowances

Legislative References:
ITAA 159SZ
159TL(repealed)
26(e)
26(eaa)
23L(1)(b)
FBTAA section 22

TD 93/196W history
  Date: Version: Change:
  14 October 1993 Original ruling  
  29 November 2006 Original ruling + note Repeal provision note
You are here 27 June 2018 Withdrawn