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Taxation Determination

TD 94/92W


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 .

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


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Taxation Determination TD 94/92 is withdrawn with effect from today.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 TD 94/92 relates to the former section 69 of the ITAA 1936, which was repealed with effect from 14 September 2006 and is covered by section 25-5 of the Income Tax Assessment Act 1997.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

© 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).

Previously issued as draft TD 94/D73



References

ATO references:
NO  1-ADTR7FB

ISSN: 2205-6211

Related Rulings/Determinations:
TD 93/63
TD 93/92

Subject references:
allowable deductions
taxation advice expenses
tax related expenses

Legislative references:
ITAA 69
ITAA 69(1)
ITAA 69(2)
ITAA 69(2)(a)

TD 94/92 history   Top  
   Date   Version   Change 
    8 December 1994   Original ruling   
 You are here ®  29 March 2017   Withdrawn   


 


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