Draft Taxation Determination

TD 94/D17W - Notice of Withdrawal

Income tax: is a taxpayer who is an employee and receives an overtime meal allowance pursuant to an industrial instrument, required to substantiate a claim for overtime meal expenses, if the claim exceeds the amount of the allowance received during the year of income?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

draft only - for comment

Notice of Withdrawal

Is a taxpayer who is an employee and receives an overtime meal allowance pursuant to an industrial instrument required to substantiate a claim for overtime meal expenses, if the claim exceeds the amount of the allowance received during the year of income?

Draft Taxation Determination TD 94/D17 is withdrawn with effect from today.

Legislation and other rulings are quite clear on this matter.

Commissioner of Taxation
10 April 1996

Not previously released in draft format

References

BO NAT 95/9719-1

Related Rulings/Determinations:

TD 94/D17