Taxation Determination
TD 94/40A - Addendum
Income tax: life assurance: are any of the premiums paid by an employer under a 'split purpose' insurance arrangement an allowable deduction?
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FOI status:
may be releasedADDENDUM
This Addendum amends Taxation Determination TD 94/40, in relation to the 1997-98 or a later income year, as follows:
Include after the words 'section 67AAA'the following words 'of the Income Tax Assessment Act 1936 ('the 1936 Act')'.
2. At the Legislative references
- Omit 'ITAA 51(1)'; substitute 'ITAA 1936 51(1)'.
- Omit 'ITAA 67AAA'; substitute 'ITAA 1936 67AAA'.
Commissioner of Taxation
18 August 1999
References
ATO references:
NO NAT 99/10494-5
Related Rulings/Determinations:
TD 94/40