Taxation Determination

TD 97/14A - Addendum

Income tax: in what circumstances can an employer who self-insures for workers' compensation obtain a deduction for provisions under subsection 51(1) of the Income Tax Assessment Act 1936?

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FOI status:

ADDENDUM

This Addendum amends Taxation Determination TD 97/14, in relation to the 1997-98 or a later income year, as follows:

Title

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

Paragraph 3

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

Paragraph 4

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

Legislative reference

•

Omit 'ITAA 51(1)'; substitute 'ITAA 1997 8-1'.

Commissioner of Taxation
28 April 1999

References

ATO references:
NO 99/4295-5; 96/9877-9

Related Rulings/Determinations:

TD 97/14