Taxation Determination
TD 93/4W
Income tax: is a local government councillor who receives an allowance or other remuneration subject to the substantiation requirements of sections 82KZ and sections 82KUA to 82KY in relation to expenses he or she incurs in carrying out council duties?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
| This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20). |
Notice of Withdrawal
Taxation Determination TD 93/4 is withdrawn with effect from today.
1. TD 93/4 considers the substantiation requirements of former section 82KZ and sections 82KUA to 82KY for local government councillors who receive an allowance or other remuneration.
2. The Determination is withdrawn because section 82KZ, and sections 82KUA to 82KY were rewritten into schedule 2A and 2B of the Income Tax Assessment Act 1936 (ITAA 1936) and then in turn incorporated into Division 900 of the Income Tax Assessment Act 1997 (ITAA 1997) with effect from 1 July 1997.
3. The issues considered in the Determination are now addressed by Division 446 of the Taxation Administration Act 1953 and Division 900 of the ITAA 1997.
Commissioner of Taxation
11 July 2012
References
ATO references:
NO 1-1Y6Q8EX
Subject References:
car expenses;
employment-related expenses;
local government councillors;
meal allowances;
substantiation;
travel allowances;
travel expenses;
| Date: | Version: | Change: | |
| 21 January 1993 | Original ruling | ||
| You are here | 11 July 2012 | Withdrawn |