Taxation Determination

TD 93/69W

Income tax: are police officers entitled to claim a deduction for the cost of meals and liquor provided to informants?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 93/69 is withdrawn with effect from today.

1. This Determination advises that police officers are entitled to a deduction for the cost of light meals provided to informants but not for the cost of main meals and liquor as the law specifically denies a deduction for these entertainment type expenses.

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 The Determination is being withdrawn as: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it refers to legislative provisions which were made inoperative by the Tax Law Improvement Act 1997 and repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006; and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 entertainment expenses are more comprehensively addressed in Taxation Ruling TR 97/17.

Commissioner of Taxation
6 April 2011

References

ATO references:
NO 1-2ELZ57I

Related Rulings/Determinations:

TD 93/68
IT 2675

Subject References:
informants
police
meals

Legislative References:
ITAA 51(1)
51AE