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?

• 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  This Determination has been replaced by TR 2000/5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 1215939

Notice 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Taxation Determination TD 93/164 is withdrawn with effect from today.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)