Taxation Determination

TD 94/67W

Income tax: is the cost of subscriptions to representative associations paid by pensioners or self funded retirees an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act)?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 2000/7
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1217699

Notice of Withdrawal

Taxation Determination TD 94/67 is withdrawn with effect from today.

It is replaced by Taxation Ruling TR 2000/7 which issued today.

Commissioner of Taxation
19 April 2000

Previously issued as Draft TD 94/D48.

References

ATO references:
NO NAT 93/8646-7

Related Rulings/Determinations:

IT 2016
IT 2184
IT 2416

Subject References:
subscriptions
retiree associations
pensioner associations
self funded retirees
pensions

Legislative References:
ITAA 51(1)
ITAA 73(3)