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Draft Taxation Determination

TD 93/D140 (Withdrawn)

Income Tax: is a deduction allowable to a teacher for expenses incurred in providing meals to a student?

  • Please note that the PDF version is the authorised version of this draft ruling.
    This document has been Withdrawn.

FOI status:

draft only - for comment

Preamble

Draft Taxation Determinations (TDs) represent the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO.

1. No. Expenditure in providing meals to students is not deductible in terms of subsection 51(1) of the Income Tax Assessment Act 1936 unless the expenditure is relevant and incidental to the employment of the particular teacher.

2. Generally, although teachers may feel morally obliged or compelled to provide meals to students, there is no sufficient link between the expenditure and the income derived. It is only in unusual and exceptional circumstances that teachers will be able to demonstrate a sufficient link between this expenditure and their employment.

Commissioner of Taxation
3 June 1993

References


BO PNR T95 Pt16

ISSN: 1038-8982

Subject References:
allowable deductions
meals
teachers

Legislative References:
ITAA 51(1)


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