Draft Taxation Determination

TD 93/D294W - Withdrawal

Can a taxpayer, who has claimed a deduction for car expenses using the log book method, use one of the alternative substantiation methods if, under a review, the Commissioner has:

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reduced the business percentage

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decided the log book is invalid; or

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discovered that no log book has been prepared at all?

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

FOI status:

draft only - for comment

Notice of Withdrawal

Draft Taxation Determination TD 93/D294 is withdrawn with effect from today.

The topic is not considered to be a high priority and does not justify a public ruling.

Commissioner of Taxation
30 August 1995

References

ATO references:
NO NAT 95/5640-1

Related Rulings/Determinations:

TD 93/D294