Taxation Determination
TD 93/164W
Income tax: employment agreement: are costs incurred in settling disputes arising out of employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer and to the employee?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1215939Notice of Withdrawal
Taxation Determination TD 93/164 is withdrawn with effect from today.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/D164
References
ATO references:
NO MBN AC MS 1492 CPX 17
Related Rulings/Determinations:
TD 93/161
TD 93/162
TD 93/163
TD 93/165
Subject References:
employment agreement
Legislative References:
ITAA 51(1)
Date: | Version: | Change: | |
19 August 1993 | Original ruling | ||
You are here | 8 March 2000 | Withdrawn |