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
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
NO NAT 97/7725-3