Taxation Ruling

IT 2409A - Addendum

Income Tax : deductions allowable to civil marriage celebrants

  • Please note that the PDF version is the authorised version of this ruling.

FOI status:

May be released


Taxation Ruling IT 2409 is amended by the following:

At the end of paragraph 10(a) insert:

'The AAT decision in Case V143 88 ATC 899; 19 ATR 3872 is considered to be confined to the facts of that case. This view is supported by the comments of Mr P M Roach (Senior Member) at page 906, paragraph 28, 88 ATC 899.'

Commissioner of Taxation



ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2409

Case References:
Case V143
88 ATC 899
19 ATR 3872

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

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