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Income tax: do payments received by an employee from an employer in respect of motor vehicle expenses incurred by an employee need to be considered when ascertaining the rebate for personal superannuation contributions to which the employee may be entitled under section 159SZ, and the repealed section 159TL, of the Income Tax Assessment Act 1936 ?

Notice of Withdrawal

TD 93/196 relates to rebates for voluntary superannuation contributions available under sections 159SZ and 159TL of the Income Tax Assessment Act 1936 , and whether or not the calculation of these rebates should consider payments an employee received from their employer for motor vehicle expenses. It explains that such payments must be considered when they comprise part of the employee's assessable income.

Both sections to which the Determination relates have been repealed.

TD 93/196 is no longer relevant, and is therefore withdrawn without replacement.

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