Taxation Determination

TD 93/162W

Income tax: employment agreement: are costs associated with an employment agreement deductible to an employee under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) where the employee commences employment with a new employer?

• This Determination has been replaced by TR 2000/5

may be releasedI 1215918

Notice of Withdrawal

Taxation Determination TD 93/162 is withdrawn with effect from today.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/D162

MBN AC MS 1492 CPX 17

TD 93/161
TD 93/163
TD 93/164
TD 93/165

employment agreement

ITAA 51(1)

Federal Commissioner of Taxation v. Maddalena
71 ATC 4161
(1971) 2 ATR 541