Taxation Determination

TD 93/161W

Income tax: employment agreement: are costs associated with employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer?

FOI status:

may be releasedFOI number: I 1215902

Notice of Withdrawal

Taxation Determination TD 93/161 is withdrawn with effect from today.

The Determination is replaced by Taxation Ruling TR 2000/5, which issued today.

Commissioner of Taxation
8 March 2000

Previously issued as Draft TD 93/D161

References

ATO references:
NO MBN AC MS 1492 CPX 17

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 93/162
TD 93/163
TD 93/164
TD 93/165

Subject References:
employment agreement

Legislative References:
ITAA 51(1)

TD 93/161W history
  Date: Version: Change:
  19 August 1993 Original ruling  
You are here 8 March 2000 Withdrawn