Income tax: employment agreement: are costs associated with an employment agreement deductible to an employee under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) where the employee commences employment with a new employer?
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:may be releasedFOI number: I 1215918
Notice of Withdrawal
Commissioner of Taxation
8 March 2000
NO MBN AC MS 1492 CPX 17
Federal Commissioner of Taxation v. Maddalena
71 ATC 4161
(1971) 2 ATR 541
© 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).