Taxation Determination

TD 93/97A1 - Addendum

Income tax: if a taxpayer claims a deduction for self education expenses under section 8-1 of the Income Tax Assessment Act 1997, is the amount of $250 spent, but disallowed as a deduction under section 82A of the Income Tax Assessment Act 1936, excluded from the substantiation provisions?

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Addendum

This Addendum amends Taxation Determination TD 93/97 to reflect changes to the law resulting from the operation of the Tax Law Improvement Act 1997 and the repeal of inoperative provisions by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.

TD 93/97 is amended as follows:

1. Title

Omit the title; substitute:

Income tax: if a taxpayer claims a deduction for self education expenses under section 8-1 of the Income Tax Assessment Act 1997 , is the amount of $250 spent, but disallowed as a deduction under section 82A of the Income Tax Assessment Act 1936 , excluded from the substantiation provisions?

2. Paragraph 1

Omit 's82A', substitute 'section 82A of the Income tax Assessment Act 1936 (ITAA 1936)'.

3. Example

(a) Omit 's82A', substitute 'section 82A of the ITAA 1936'.

(b) Omit 'requirements'; substitute 'requirement'.

4. Related Rulings

omit 'TR 92/8'; substitute: 'TR 98/9'.

5. Legislative References

Omit references; substitute 'ITAA 1936 82A; ITAA 1997 8-1; ITAA 1936 82A'.

This Addendum applies on and from 14 September 2006.

Commissioner of Taxation
23 February 2011

References

ATO references:
NO 1-22DEU6H