Taxation Determination

TD 93/164W

Income tax: employment agreement: are costs incurred in settling disputes arising out of employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer and to the employee?

FOI status:

may be releasedFOI number: I 1215939

Notice of Withdrawal

Taxation Determination TD 93/164 is withdrawn with effect from today.

The Determination is replaced by Taxation Ruling TR 2000/5, which issued today.

Commissioner of Taxation
8 March 2000

Previously issued as Draft TD 93/D164

References

ATO references:
NO MBN AC MS 1492 CPX 17

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 93/161
TD 93/162
TD 93/163
TD 93/165

Subject References:
employment agreement

Legislative References:
ITAA 51(1)

TD 93/164W history
  Date: Version: Change:
  19 August 1993 Original ruling  
You are here 8 March 2000 Withdrawn  

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