Taxation Determination
TD 94/67W
Income tax: is the cost of subscriptions to representative associations paid by pensioners or self funded retirees an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act)?
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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 1217699Notice of Withdrawal
Taxation Determination TD 94/67 is withdrawn with effect from today.
It is replaced by Taxation Ruling TR 2000/7 which issued today.
Commissioner of Taxation
19 April 2000
Previously issued as Draft TD 94/D48.
References
ATO references:
NO NAT 93/8646-7
Related Rulings/Determinations:
IT 2016
IT 2184
IT 2416
Subject References:
subscriptions
retiree associations
pensioner associations
self funded retirees
pensions
Legislative References:
ITAA 51(1)
ITAA 73(3)
| Date: | Version: | Change: | |
| 28 July 1994 | Original ruling | ||
| You are here | 19 April 2000 | Withdrawn |
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