Taxation Determination
TD 93/155W
Income tax: is a salaried trade union official who pays a compulsory weekly levy to general fund for the election of union officials entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1215847Notice of Withdrawal
Taxation Determination TD 93/155 is withdrawn with effect from today.
It is replaced by Taxation Ruling TR 2000/7 which issued today.
Commissioner of Taxation
19 April 2000
Previously issued as Draft TD 93/D153
References
ATO references:
NO NOR J36/355/9
Related Rulings/Determinations:
IT 299
IT 2331
IT 298
Subject References:
compulsory levy
election expenses
levy
trade association
union official
Legislative References:
ITAA 51(1)
| Date: | Version: | Change: | |
| 12 August 1993 | Original ruling | ||
| You are here | 19 April 2000 | Withdrawn |
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