Taxation Determination

TD 93/174A1 - Addendum

Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under subsection 51(1) of the Income Tax Assessment Act 1936?


This Addendum amends Taxation Determination TD 93/174 to reflect the changes to the law caused by the repeal of inoperative provisions.

TD 93/174 is amended as follows:

1. Title

Omit 'subsection 51(1) of the Income Tax Assessment Act 1936'; substitute 'section 8-1 of the Income Tax Assessment Act 1997'.

2. Paragraph 3

Omit the paragraph; substitute:

3. The receipt of an allowance imparts no greater degree of deductibility to an expense which is incurred in relation to that allowance (see Case T100 86 ATC 1169 and Case U156 87 ATC 908). Therefore, whether a deduction is allowable for travel expenses is a separate question, unrelated to whether a taxpayer receives a travel allowance.

3. Paragraph 4

Omit the paragraph.

4. Related rulings

Omit 'IT 2199'.

5. Legislative references

Omit the references; substitute 'ITAA 1997 8-1'.

6. Case references

Insert 'Case T100 86 ATC 1169; and Case U156 87 ATC 908'.

This Addendum applies on and from14 September 2006.

Commissioner of Taxation
17 August 2011


ATO references:
NO 1-2368MYM

ISSN 1038 - 8982