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 ?

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FOI status:

may be releasedFOI number: I 1213244

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Taxation Determination TD 92/154 is withdrawn with effect from today.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

References

ATO references:
NO PNR T95 Pt9

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