Draft Taxation Determination
Income tax: is an employee who receives an allowance to compensate for the inconvenience, isolation and discomfort encountered during the course of employment, entitled to any deduction against the allowance?
Please note that the PDF version is the authorised version of this draft ruling.This document has been finalised by TD 93/49.
FOI status:draft only - for comment
|Draft Taxation Determinations (TDs) represent the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO.|
A road worker camps out as a member of a road gang and receives an allowance for isolation, inconvenience and discomfort. The employee purchases food and drink and provides his/her bedding. The employer provides for all the other items necessary for the employee to camp out such as a caravan with a stove and an amenities structure for washing etc.
A mining company employee camps out to undertake land surveys and is paid an inconvenience ,isolation and discomfort allowance. The employer provides for all items necessary for the employee to camp out.
Commissioner of Taxation
NO NEW TD19