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Taxation Determination

TD 92/154W

Income tax: are childcare expenses paid by a person for that person's children deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?

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

FOI status: may be released

Notice of Withdrawal

Taxation Determination TD 92/154 is withdrawn with effect from today.

The Determination reiterates the decisions of the High Court in Lodge v FC of T (1972) 128 CLR 171; 72 ATC 4174; 3 ATR 254 and the Full Federal Court in Jayatilake v. FC of T 91 ATC 4516; 22 ATR 125. The principles are clearly expressed in the decided case law, therefore this Determination is no longer necessary.

Commissioner of Taxation

5 August 1998


ATO references:
NO  PNR T95 Pt9

ISSN 1038 - 3158

Subject references:
childcare expenses

Legislative references:
ITAA 51(1)

Case references:
Lodge v. FC of T
(1972) 128 CLR 171
72 ATC 4174
46 ALJR 575
3 ATR 254

Jayatilake v. FC of T
91 ATC 4516
22ATR 125
101 ALR 11

TD 92/154W history   Top  
   Date   Version   Change 
   10 September 1992   Original ruling   
 You are here ®   5 August 1998   Withdrawn   


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