A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
PDF Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

Taxation Determination

TD 93/196W


Income tax: do payments received by an employee from an employer in respect of motor vehicle expenses incurred by an employee need to be considered when ascertaining the rebate for personal superannuation contributions to which the employee may be entitled under section 159SZ, and the repealed section 159TL, of the Income Tax Assessment Act 1936 ?

Attention TD 93/196 has been withdrawn as part of a project to review public rulings.
Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Determination TD 93/196 is withdrawn with effect from today.

1. TD 93/196 relates to rebates for voluntary superannuation contributions available under sections 159SZ and 159TL of the Income Tax Assessment Act 1936 , and whether or not the calculation of these rebates should consider payments an employee received from their employer for motor vehicle expenses. It explains that such payments must be considered when they comprise part of the employee's assessable income.

2. Both sections to which the Determination relates have been repealed.

3. TD 93/196 is no longer relevant, and is therefore withdrawn without replacement.

Commissioner of Taxation

27 June 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).

References

ATO references:
NO  1-D75OWX3

ISSN: 2205-6211

Related Rulings/Determinations:
IT 2614;
TR 92/15

Subject references:
allowances

Legislative references:
ITAA 159SZ
159TL(repealed)
26(e)
26(eaa)
23L(1)(b)
FBTAA section 22

TD 93/196W history   Top  
   Date   Version   Change 
   14 October 1993   Original ruling   
   29 November 2006   Original ruling + note   Repeal provision note 
 You are here ®  27 June 2018   Withdrawn   


 


Top of page
More information on page