Taxation Determination

TD 93/163W

Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either:
* the agreement is extended after its term is concluded; or
* the conditions are changed; or
* the agreement is renewed following the expiry of the fixed term of the original agreement?

• 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  This Determination has been replaced by TR 2000/5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 1215923

Notice of Withdrawal

Taxation Determination TD 93/163 is withdrawn with effect from today.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/D163

References

ATO references:
NO MBN AC MS 1492 CPX 17

Related Rulings/Determinations:

TD 93/161
TD 93/162
TD 93/164
TD 93/165

Subject References:
employment agreement

Legislative References:
ITAA 51(1)