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Taxation Determination

TD 2012/17W


Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year?

Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Determination TD 2012/17 is withdrawn with effect from today.

1. This Determination sets out the amounts that the Commissioner considers are reasonable ( reasonable amounts ) for the substantiation exception in Subdivision 900-B of the Income Tax Assessment Act 1997 for the 2012-13 income year.

2. TD 2012/17 is withdrawn as its date of effect has ceased.

3. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation

8 August 2018

© 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).

Not previously issued as a draft



References

ATO references:
NO  1-FIFZK4A

ISSN: 2205-6211

Related Rulings/Determinations:
TR 95/18
TR 2004/6
TR 2006/10

Legislative References:
ITAA 1997 Subdiv 900-B
ITAA 1997 900-60
TAA 1953

TD 2012/17W history   Top  
   Date   Version   Change 
   27 June 2012   Original ruling   
   19 September 2012   Consolidated ruling   Addendum 
 You are here ®   8 August 2018   Withdrawn   


 


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