TD 93/163W — Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either: * the agreement is extended after its term is concluded; or * the conditions are changed; or * the agreement is renewed following the expiry of the fixed term of the original agreement? · Tullian
Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either: * the agreement is extended after its term is concluded; or * the conditions are changed; or * the agreement is renewed following the expiry of the fixed term of the original agreement?