Taxation Determination

TD 93/104W

Income tax: in complying with the substantiation provisions relating to a motor vehicle expense claim, how may the cost of fuel be calculated when no documentary evidence is maintained?

Please note that the PDF version is the authorised version of this withdrawal notice.

This Determination has been replaced by TD 97/19.

This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be releasedFOI number: I 1215130

Notice of Withdrawal

Taxation Determination TD 93/104 is withdrawn with effect from today.

It is replaced by Taxation Determination TD 97/19 which was issued on 30 July 1997.

Commissioner of Taxation
5 August 1998

References

ATO references:
NO NEW TD31

ISSN 1038 - 8982

Subject References:
car expenses
substantiation

Legislative References:
ITAA 82KUA
ITAA 82KZ

TD 93/104W history

	Date:	Version:	Change:
	17 June 1993	Original ruling
You are here	5 August 1998	Withdrawn

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