Income tax: employment agreement: are costs associated with an employment agreement deductible to an employee under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) where the employee commences employment with a new employer?
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FOI status:may be releasedFOI number: I 1215918
Notice of Withdrawal
Taxation Determination TD 93/162 is withdrawn with effect from today.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/D162
NO MBN AC MS 1492 CPX 17
Federal Commissioner of Taxation v. Maddalena
71 ATC 4161
(1971) 2 ATR 541
|19 August 1993||Original ruling|
|You are here||8 March 2000||Withdrawn|