Income tax: does subsection 51AE(4) operate to deny a deduction for the cost of a taxpayer's own meal if the taxpayer, while travelling away from home, also buys a meal for a client?
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FOI status:may be releasedFOI number: I 1213218
Notice of Withdrawal
The Determination was inconsistent with paragraphs 94 to 96 of Taxation Ruling TR 96/9: - Income tax and fringe benefits tax: entertainment by way of food and drink, which was made on 17 April 1996.
Commissioner of Taxation
14 August 1996