Taxation Determination

TD 94/60A1 - addendum

Income tax: are bar shouts and in-house competition prizes of cash and liquor, supplied by hoteliers to encourage patronage, allowable deductions, and if so, what documentation is acceptable to support the amount claimed?

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Addendum

This Addendum amends Taxation Determination TD 94/60 to reflect the changes to the law caused by the repeal of inoperative provisions.

TD 94/60 is amended as follows:

1. Paragraph 1

Omit 'subsection 51(1) of the Income Tax Assessment Act 1936'; substitute 'section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)'.

2. Paragraph 2

(a)

Omit 'section 28'; substitute 'section 70-35 of the ITAA 1997'.

(b)

Omit all occurrences of 'e.g.'; substitute 'for example,'.

3. Paragraph 4

Omit first occurrence of 'in'; substitute 'as'.

4. Paragraph 5

(a)

Omit 'subsection 51(1)'; substitute 'section 8-1 of the ITAA 1997'.

(b)

Omit 'paragraphs 51AE(5)(c) and (d)'; substitute 'Table items 4.2 and 4.3 in section 32-45 of the ITAA 1997'.

5. Paragraph 7

After 'section 262A', insert 'of the Income Tax Assessment Act 1936'.

6. Legislative Ref

Omit the references; substitute 'ITAA 1936 262A; ITAA 1997 8-1; ITAA 1997 70-35; ITAA 1997 32-45'.

This Addendum applies on and from 1 July 1997.

Commissioner of Taxation
1 December 2010

References

ATO references:
NO 1-1V5EMKA