Income tax: does subsection 51AE(4) operate to deny a deduction for the cost of a taxpayer's own meal if the taxpayer, while travelling away from home, also buys a meal for a client?

Taxation Determination TD 92/151 was withdrawn by the operation of subsection 14ZAAK(2) of the Taxation Administration Act 1953.

The Determination was inconsistent with paragraphs 94 to 96 of Taxation Ruling TR 96/9: - Income tax and fringe benefits tax: entertainment by way of food and drink , which was made on 17 April 1996.