Taxation Determination

TD 92/151W

Income tax: does subsection 51AE(4) operate to deny a deduction for the cost of a taxpayer's own meal if the taxpayer, while travelling away from home, also buys a meal for a client?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1213218

Notice of Withdrawal

Taxation Determination TD 92/151 was withdrawn by the operation of subsection 14ZAAK(2) of the Taxation Administration Act 1953.

The Determination was inconsistent with paragraphs 94 to 96 of Taxation Ruling TR 96/9: - Income tax and fringe benefits tax: entertainment by way of food and drink, which was made on 17 April 1996.

Commissioner of Taxation
14 August 1996

References

ATO references:
NO 92/2719-9

Subject References:
entertainment
meals
travel

Legislative References:
ITAA 51
ITAA 51AE