Taxation Determination

TD 93/68W

Income tax: how do the substantiation provisions apply in relation to payments made by police officers to informants?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 93/68 is withdrawn with effect from today.

1. This Determination addresses the substantiation requirements for informant expenses that are deductible to police officers.

2. The Determination is being withdrawn as:

(a)

it refers to legislative provisions which were made inoperative by the Tax Law Improvement Act 1997 and repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006; and

(b)

the deductibility of informant expenses by police officers are more comprehensively addressed in TR 95/13 while the substantiation requirements are addressed in Taxation Ruling TR 97/24.

Commissioner of Taxation
6 April 2011

References

ATO references:
NO 1-2ELZ57I

Related Rulings/Determinations:

TD 93/69

Subject References:
informants
police
substantiation
undocumentable expense

Legislative References:
ITAA 82KU

Case References:
Case W124
89 ATC 975

AAT Case 5501
21 ATR 3037