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Taxation Ruling

IT 112W - Notice of Withdrawal


Deductibility of travelling expenses between residence and place of employment or business



Notice of Withdrawal

Taxation Ruling IT 112 is withdrawn with effect from today.

1. This Ruling discusses various authorities on the issue of travelling expenses between a taxpayer's residence and their place of employment or business.

2. This Ruling has been withdrawn. The relevant views are now included in either

·
 Taxation Ruling TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowance and reimbursements for transport expenses. or
·
 Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?

Commissioner of Taxation

12 July 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).

References

ATO references:
NO  1-ALPN6KM

ISSN: 2205-6122

Related Rulings/Determinations:
IT 112
IT 113
IT 117

 


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