Taxation Determination

TD 98/5W

Income tax: when calculating separate net income for the purposes of claiming spouse rebate (a) can the cost of work related child care or travel be taken into account; and (b) do the substantiation rules apply?

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Notice of Withdrawal

Taxation Determination TD 98/5 is withdrawn with effect from today.

1. TD 98/5 deals with the calculation of the dependent spouse rebate, specifically with reference to claiming and the substantiation of work related childcare and travel expenses.

2. The rebate was abolished from 1 July 2014.

3. TD 98/5 has no ongoing relevance and is therefore withdrawn without replacement.

Commissioner of Taxation
5 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously released as TD 94/46

and Draft TD 97/D6

References

ATO references:
NO 1-9N72KXS

Subject References:
child care expenses
motor vehicle use substantiation
separate net income of dependants
spouse rebates
substantiation
travel expenses
work related expenses

Case References:
Case N49
81 ATC 243

Case 3
25 CTBR (NS) 11