Notice of Withdrawal

TD 92/D182W - Withdrawal

Is an expense incurred by an employer in providing 'child care services' for the benefit of employees allowable as a deduction to the employer under the Income Tax Assessment Act 1936 (ITAA)?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Draft Taxation Determination TD 92/D182 is withdrawn with effect from today.

This topic is not suitable for a Taxation Determination and is answered by other means, including a booklet titled 'Tax Concessions for Employer Sponsored Child Care' prepared in conjunction with the Department of Health, Housing and Community Services (as it then was) which is currently being revised.

Commissioner of Taxation
29 November 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 92/D182