TD 93/D259W — Withdrawal - Income tax: is the cost of life membership paid to a work-related or business association deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ? · Tullian
Withdrawal - Income tax: is the cost of life membership paid to a work-related or business association deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?
The comments received in respect of this draft Determination demonstrated that a Determination was not necessary because the expense would almost always be capital in nature.