Taxation Determination

TD 93/162W

Income tax: employment agreement: are costs associated with an employment agreement deductible to an employee under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) where the employee commences employment with a new employer?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 2000/5
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1215918

Notice of Withdrawal

Taxation Determination TD 93/162 is withdrawn with effect from today.

The Determination is replaced by Taxation Ruling TR 2000/5, which issued today.

Commissioner of Taxation
8 March 2000

Previously issued as Draft TD 93/D162

References

ATO references:
NO MBN AC MS 1492 CPX 17

Related Rulings/Determinations:

TD 93/161
TD 93/163
TD 93/164
TD 93/165

Subject References:
employment agreement

Legislative References:
ITAA 51(1)

Case References:
Federal Commissioner of Taxation v. Maddalena
71 ATC 4161
(1971) 2 ATR 541