Income tax: are childcare expenses paid by a person for that person's children deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Taxation Determination TD 92/154 is withdrawn with effect from today.

The Determination reiterates the decisions of the High Court in Lodge v FC of T (1972) 128 CLR 171; 72 ATC 4174; 3 ATR 254 and the Full Federal Court in Jayatilake v. FC of T 91 ATC 4516; 22 ATR 125. The principles are clearly expressed in the decided case law, therefore this Determination is no longer necessary.