Income tax: are childcare expenses paid by a person for that person's children deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?
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FOI status:may be releasedFOI number: I 1213244
Notice of Withdrawal
Taxation Determination TD 92/154 is withdrawn with effect from today.
The Determination reiterates the decisions of the High Court in Lodge v FC of T (1972) 128 CLR 171; 72 ATC 4174; 3 ATR 254 and the Full Federal Court in Jayatilake v. FC of T 91 ATC 4516; 22 ATR 125. The principles are clearly expressed in the decided case law, therefore this Determination is no longer necessary.
Commissioner of Taxation
5 August 1998
NO PNR T95 Pt9
Lodge v FC of T
(1972) 128 CLR 171
72 ATC 4174
46 ALJR 575
3 ATR 254
Jayatilake v FC of T
91 ATC 4516
101 ALR 11
|10 September 1992||Original ruling|
|You are here||5 August 1998||Withdrawn|