Taxation Ruling

IT 85W - Notice of Withdrawal

Telephone rental - 'on-call' employees

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

FOI status:

may be released

Notice of Withdrawal

Taxation Ruling IT 85 is no longer current and is therefore withdrawn.

The Ruling is about arbitrary limits on the deduction for the cost of telephone rental and calls for "on-call" employees. Arbitrary limits ceased to apply on the introduction of the substantiation provisions in 1986.

Commissioner of Taxation
8 October 1997


ATO references:
NO NAT 97/7725-3

ISSN 0813-3662

Related Rulings/Determinations:

IT 85