Income tax: is the cost of travelling for the purpose of having a tax return prepared by a 'recognised professional tax adviser', an allowable deduction under section 69 of the Income Tax Assessment Act 1936 .
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Notice of Withdrawal
Taxation Determination TD 94/92 is withdrawn with effect from today.
1. TD 94/92 explains that travelling costs, to the extent that they are incurred in having a tax return prepared by a 'recognised professional tax adviser', are deductible under section 69 of the Income Tax Assessment Act 1936 (ITAA 1936).
2. TD 94/92 relates to the former section 69 of the ITAA 1936, which was repealed with effect from 14 September 2006 and is covered by section 25-5 of the Income Tax Assessment Act 1997.
3. TD 94/92 is replaced by Taxation Determination TD 2017/8 issued on 29 March 2017.
Commissioner of Taxation
29 March 2017
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Previously issued as draft TD 94/D73
taxation advice expenses
tax related expenses