Taxation Determination

TD 93/144W

Income tax: can a taxpayer who uses a motor cycle for income producing purposes use the 'cents per kilometre' method to calculate the amount of a deduction for motor cycle expenses?

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FOI status:

The Tax Law Improvement Project is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Rulings about old laws are being brought into line with them.

Notice of Withdrawal

Taxation Determination TD 93/144 is withdrawn with effect from today.

Division 28-C of the Income Tax Assessment Act 1997 provides a clear answer to the question being addressed by this Determination. This answer is in accordance with the Commissioner's interpretation as outlined in this Determination which applied to the Income Tax Assessment Act 1936.

Commissioner of Taxation
20 August 1997

Previously issued as Draft TD 93/D42

References

ATO references:
NO 899100 Alb

Subject References:
motor vehicle
motor cycle
substantiation
cents per kilometre method

Legislative References:
ITAA 82KT(1)
ITAA 82KX(1)