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Taxation Determination

TD 93/174W


Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under section 8-1 of the Income Tax Assessment Act 1997?

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


Notice of Withdrawal

Taxation Determination TD 93/174 is withdrawn with effect from today.

1. This Determination rules that the mere receipt of a travel allowance, whether or not received under an industrial award, does not entitle an employee to a deduction under section 8-1 of the Income Tax Assessment Act 1997.

2. This Determination has been withdrawn as the view is now included in Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? which issued on 28 June 2017. The draft ruling covers employees in all occupations.

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-ALQV5BV

ISSN: 2205-6211

Related Rulings/Determinations:
IT 112,
IT 113,
IT 117,
IT 2122,
IT 2481,
IT 2487,
IT 2543,
IT 2644,
MT 2027

Subject references:
travel;
allowances: allowable deductions

Legislative references:
ITAA 1997 8-1

Case references:
Case T100
86 ATC 1169

Case U156
87 ATC 908

TD 93/174 history   Top  
   Date   Version   Change 
    2 September 1993   Original ruling   
   17 August 2011   Consolidated ruling   Addendum 
 You are here ®  12 July 2017   Consolidated ruling   Addendum 


 


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