Draft Taxation Determination

TD 93/D53

Income tax: is a Police Officer entitled to a deduction for costs incurred in maintaining a "silent" telephone number?

  • Please note that the PDF version is the authorised version of this draft ruling.
    This document has been finalised by TD 93/115.

FOI status:

draft only - for comment


Draft Taxation Determinations (TDs) present the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO.

1. No. This expenditure does not meet the requirements of subsection 51(1) of the Income Tax Assessment Act 1936. It is not incurred in gaining or producing the officer's assessable income. As the expense relates to a decision, the effect of which is to preserve anonymity and privacy, the outgoing is additionally private in nature.

Commissioner of Taxation
4 March 1993


BO ALB/AUPA MF 920 164

ISSN 1038 - 8982

Subject References:
telephone expenses

Legislative References:
ITAA 51(1)