Taxation Determination

TD 93/104W

Income tax: in complying with the substantiation provisions relating to a motor vehicle expense claim, how may the cost of fuel be calculated when no documentary evidence is maintained?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 97/19.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 93/104 is withdrawn with effect from today.

It is replaced by Taxation Determination TD 97/19 which was issued on 30 July 1997.

Commissioner of Taxation
5 August 1998

References

ATO references:
NO NEW TD31

Subject References:
car expenses
substantiation

Legislative References:
ITAA 82KUA
ITAA 82KZ