Compare documents

Income tax: if a taxpayer uses a car of the type defined in paragraph 82KV(4)(a) of the Income Tax Assessment Act 1936 in the course of producing assessable income, are related car expenses exempted from the substantiation provisions where the car is used other than in an exempt manner at any time during the year of income?

Notice of Withdrawal

Taxation Determination TD 94/15 is withdrawn with effect from today.

Division 28-170 of the Income Tax Assessment Act 1997 provides a clear answer to the question being addressed by this Determination. This answer is in accordance with the Commissioner's interpretation as outlined in this Determination which applied to the Income Tax Assessment Act 1936 .

Choose document B