Taxation Determination

TD 94/67W

Income tax: is the cost of subscriptions to representative associations paid by pensioners or self funded retirees an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act)?

FOI status:

may be releasedFOI number: I 1217699

Notice of Withdrawal

Taxation Determination TD 94/67 is withdrawn with effect from today.

It is replaced by Taxation Ruling TR 2000/7 which issued today.

Commissioner of Taxation
19 April 2000

Previously issued as Draft TD 94/D48.


ATO references:
NO NAT 93/8646-7

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 2016
IT 2184
IT 2416

Subject References:
retiree associations
pensioner associations
self funded retirees

Legislative References:
ITAA 51(1)
ITAA 73(3)

TD 94/67W history
  Date: Version: Change:
  28 July 1994 Original ruling  
You are here 19 April 2000 Withdrawn  

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