Compare documents

Income tax: is eligible training expenditure as defined in the Training Guarantee (Administration) Act 1990 incurred by an employer who carries on business an allowable income tax deduction?

Notice of Withdrawal

TD 92/105 explained the circumstances in which a deduction was available to an employer who carried on business and incurred eligible training expenditure as defined in sections 25 and 26 of the Training Guarantee (Administration) Act 1990 (TGAA).

TD 92/105 is withdrawn as the TGAA has been repealed with effect from 1 July 1996.

Choose document B