Taxation Ruling

IT 171E - Edited for FOI purposes

Expenses of office allowance for second division officers

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FOI status:

Edited for FOI purposesFOI number: I 1101947

FACTS

Consideration has been given to the treatment for income tax purposes of office allowances paid to Second Division officers of the Australian Public Service.

RULING

2. The allowance represents asessable income and must be included in the recipient's income tax return. Deductions will be allowable for expenses actually incurred in carrying out the duties of the particular office except to the extent that the expenses are of a capital, private or domestic nature.

3.

4. the amount claimed must be fully substantiated as to quantum and demonstrated to have been incurred in carrying out the duties of the particular office.

COMMISSIONER OF TAXATION
25 August 1982

References

ATO references:
NO J.35/567 P13 F7

Date original memo issued:
25.08.82

Related Rulings/Determinations:

IT 171 (FOI EMBARGOED)

Subject References:
ALLOWANCES
EXPENSES OF OFFICE
SECOND DIVISION OFFICERS
PUBLIC SERVANTS

Legislative References:
51(1)