Taxation Determination TD 93/D159

TD 93/D159W - Withdrawal

Income tax: is an employee who receives an assessable flying allowance in the course of his or her official duties, entitled to any deduction against the allowance?

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

FOI status:

May be released

Notice of Withdrawal

Taxation Determination TD 93/D159 is withdrawn with effect from today.

The relevant principles to be considered in determining if an allowance may give rise to an allowable deduction are clearly set out in a number of rulings. The determination is no longer necessary.

Commissioner of Taxation
8 October 1997

References

ATO references:
NO NAT 97/7725-3

Related Rulings/Determinations:

TD 93/D159