Taxation Determination

TD 93/3A1 - Addendum

Income tax: is a payment, being a partial commutation of weekly compensation payments, assessable income?

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Determination TD 93/3 to reflect the publication of Taxation Determination TD 2016/18 Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?

TD 93/29 is amended as follows:

1. Paragraph 6

Omit the paragraph.

This Addendum applies on and from 23 November 2016.

Commissioner of Taxation
23 November 2016.

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References

ATO references:
NO 1-9LFP0GT

ISSN: 2205-6211

Business Line:  IND


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