Taxation Determination

TD 94/46W

Income tax: when calculating separate net income for the purposes of the spouse rebate under section 159J of the Income Tax Assessment Act 1936, (a) can the cost of work related child care or travel be taken into account? (b) do the substantiation rules apply?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 98/5
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

The Tax Law Improvement Project is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Rulings (including Taxation Determinations) about old laws are being brought into line with them.

Notice of Withdrawal

Taxation Determination TD 94/46 is withdrawn.

It is replaced by Taxation Determination TD 98/5 which issued today.

Commissioner of Taxation
8 April 1998

Previously issued as Draft TD 94/D36.

References

ATO references:
NO MSF 8/35

Related Rulings/Determinations:

CGT Determination Number 49, now TD 49
TD 94/27
IT 255
IT 2114
IT 2187
IT 2391
IT 2453

Subject References:
separate net income
child care expenses
travel expenses
spouse rebate

Legislative References:
ITAA 82KUA
ITAA 82KZ
ITAA 159J
ITAA Subdivision F of Division 3 of Part III

Case References:
Case N49
81 ATC 243