Taxation Determination
TD 93/163W
Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either:
* the agreement is extended after its term is concluded; or
* the conditions are changed; or
* the agreement is renewed following the expiry of the fixed term of the original agreement?
may be releasedI 1215923
Notice of Withdrawal
Taxation Determination TD 93/163 is withdrawn with effect from today.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/D163
MBN AC MS 1492 CPX 17
ISSN 1038 - 8982
TD 93/161
TD 93/162
TD 93/164
TD 93/165
employment agreement