Legislation

ITAA 1936 s 51(1), or sections 53 or 54

ATO documents that consider ITAA 1936 s 51(1), or sections 53 or 54

2 documents

Income tax: where a taxpayer carries on a business of primary production on a property remote from their usual place of residence and employment/business, is a deduction automatically allowable for travel between:(1) the usual place of work and the property; or (2) the usual place of residence and the property?

TD 96/43WwithdrawnTD

Income tax: where a taxpayer carries on a business of primary production on a property remote from their usual place of residence and employment/business, is a deduction automatically allowable for travel between: (1) the usual place of work and the property; or (2) the usual place of residence and the property?