Taxation Determination

TD 93/177W

Income tax: motor vehicle substantiation: does the 5000 kilometre limit in section 82KX of the Income Tax Assessment Act 1936 relate to the distance travelled by the car or by the taxpayer?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 93/177 is withdrawn with effect from today.

Section 28-25 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
15 October 1997

Previously issued as Draft TD 93/D116

References

ATO references:
NO CHM TD 001

Subject References:
car substantiation

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