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?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedFOI number: I 1215923Notice 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Taxation Determination TD 93/163 is withdrawn with effect from today.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
References
ATO references:
NO MBN AC MS 1492 CPX 17
Related Rulings/Determinations:
TD 93/161
TD 93/162
TD 93/164
TD 93/165
Subject References:
employment agreement
Legislative References:
ITAA 51(1)
| Date: | Version: | Change: | |
| 19 August 1993 | Original ruling | ||
| You are here | 8 March 2000 | Withdrawn |
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