Taxation Determination

TD 93/174W

Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under section 8-1 of the Income Tax Assessment Act 1997?

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Notice of Withdrawal

Taxation Determination TD 93/174 is withdrawn with effect from today.

1. This Determination rules that the mere receipt of a travel allowance, whether or not received under an industrial award, does not entitle an employee to a deduction under section 8-1 of the Income Tax Assessment Act 1997.

2. This Determination has been withdrawn as the view is now included in Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? which issued on 28 June 2017. The draft ruling covers employees in all occupations.

Commissioner of Taxation
12 July 2017


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ATO references:

ISSN: 2205-6211

Related Rulings/Determinations:

IT 112,
IT 113,
IT 117,
IT 2122,
IT 2481,
IT 2487,
IT 2543,
IT 2644,
MT 2027

Subject References:
allowances: allowable deductions

Legislative References:
ITAA 1997 8-1

Case References:
Case T100
86 ATC 1169

Case U156
87 ATC 908

TD 93/174W history
  Date: Version: Change:
  2 September 1993 Original ruling  
  17 August 2011 Consolidated ruling Addendum
You are here 12 July 2017 Consolidated ruling Addendum