Taxation Determination

TD 93/155W

Income tax: is a salaried trade union official who pays a compulsory weekly levy to general fund for the election of union officials entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 2000/7
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 93/155 is withdrawn with effect from today.

It is replaced by Taxation Ruling TR 2000/7 which issued today.

Commissioner of Taxation
19 April 2000

Previously issued as Draft TD 93/D153

References

ATO references:
NO NOR J36/355/9

Related Rulings/Determinations:

IT 299
IT 2331
IT 298

Subject References:
compulsory levy
election expenses
levy
trade association
union official

Legislative References:
ITAA 51(1)