Taxation Ruling

TR 2004/6W

Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses

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FOI status:

may be released

Notice of Withdrawal

Taxation Ruling TR 2004/6 is withdrawn with effect from today.

1. TR 2004/6 is being withdrawn as its date of effect has ceased. The Ruling will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
27 April 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously released in draft form.

Previously released as TR 1995/26

TR 1996/21

TR 1997/14

TR 1998/10

TR 1999/7

TR 2000/13

TR 2001/4

TR 2002/12

and TR 2003/7

References

ATO references:
NO 1-7VLP0F8

ISSN: 2205-6122

Related Rulings/Determinations:

TR 2004/6A
TR 92/1
TR 95/18
TR 97/16

Legislative References:
ITAA 1997 8-1
ITAA 1997 900-12(1)
ITAA 1997 900-12(3)
ITAA 1997 900-15(1)
ITAA 1997 Subdiv 900-B
ITAA 1997 900-30(3)
ITAA 1997 900-30(3)(b)
ITAA 1997 900-50
ITAA 1997 900-50(2)
ITAA 1997 900-55
ITAA 1997 900-60
ITAA 1997 900-65
ITAA 1997 Subdiv 900-D
ITAA 1997 Subdiv 900-E
ITAA 1997 900-125(3)
ITAA 1997 900-130
ITAA 1997 900-150
ITAA 1997 Subdiv 900-F
TAA 1953 Pt IVAAA
TAA 1953 Sch 1 12-60

Case References:
Re McIntosh and FC of T
[2001] AATA 702
47 ATR 1242

TR 2004/6W history
  Date: Version: Change:
  23 June 2004 Original ruling  
  21 June 2006 Consolidated ruling Addendum
You are here 27 April 2016 Withdrawn  
  28 April 2016 Reinstated Ruling