Taxation Determination

TD 92/151W

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

Taxation Determination TD 92/151 was withdrawn by the operation of subsection 14ZAAK(2) of the Taxation Administration Act 1953.

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


ATO references:
NO 92/2719-9

ISSN 1038 - 3158

Subject References:

Legislative References:

TD 92/151W history
  Date: Version: Change:
  27 August 1992 Original ruling  
You are here 14 August 1996 Withdrawn