Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either:
* the agreement is extended after its term is concluded; or
* the conditions are changed; or
* the agreement is renewed following the expiry of the fixed term of the original agreement?
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
FOI status:may be releasedFOI number: I 1215923
Notice of Withdrawal
Commissioner of Taxation
8 March 2000
NO MBN AC MS 1492 CPX 17