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
|This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953, is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, the Determination applies to transactions entered into both before and after its date of issue.|
2. The High Court held in Lodge v FC of T (1972) 128 CLR 171; 72 ATC 4174; 46 ALJR 575; 3 ATR 254; that child care expenditure was neither relevant nor incidental to gaining or producing assessable income, and therefore not deductible. The expenditure was also of a private or domestic nature.
Commissioner of Taxation
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