Income tax: are police officers entitled to claim a deduction for the cost of meals and liquor provided to informants?
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:may be released
Notice of Withdrawal
1. This Determination advises that police officers are entitled to a deduction for the cost of light meals provided to informants but not for the cost of main meals and liquor as the law specifically denies a deduction for these entertainment type expenses.
- it refers to legislative provisions which were made inoperative by the Tax Law Improvement Act 1997 and repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006; and
- the deductibility of entertainment expenses are more comprehensively addressed in Taxation Ruling TR 97/17.
Commissioner of Taxation
6 April 2011