Taxation Determination TD 93/D259

TD 93/D259W - Withdrawal

Income tax: is the cost of life membership paid to a work-related or business association deductible under subsection 51(1) of the Income Tax Assessment Act 1936?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

May be released

Notice of Withdrawal

Draft Taxation Determination TD 93/D259 is withdrawn with effect from today.

The comments received in respect of this draft Determination demonstrated that a Determination was not necessary because the expense would almost always be capital in nature.

Commissioner of Taxation
14 May 1997

References

ATO references:
NO NAT 97/1896-6

Related Rulings/Determinations:

TD 93/D259