Taxation Determination

TD 92/163W

Income tax: is a taxpayer required to substantiate the first $300 if the aggregate claim for employment-related expenses, car expenses and travel expenses incurred by the taxpayer in producing salary and wages exceeds the $300 limit?

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FOI status:

may be releasedFOI number: I 1213357

Notice of Withdrawal

Taxation Determination TD 92/163 is withdrawn with effect from today.

Division 900 of the Income Tax Assessment Act 1997 provides a clear answer to the question being addressed by this Determination. This answer is in accordance with the Commissioner's interpretation as outlined in this Determination which applied to the Income Tax Assessment Act 1936.

Commissioner of Taxation
20 August 1997

Previous Draft No. TD 92/D100

References

ATO references:
NO BAN TD 4

Subject References:
deductions
substantiation
work related expenses

Legislative References:
ITAA 82KZB