Income tax: how do the substantiation provisions apply in relation to payments made by police officers to informants?

This Determination addresses the substantiation requirements for informant expenses that are deductible to police officers.

The Determination is being withdrawn as: (a) it refers to legislative provisions which were made inoperative by the Tax Law Improvement Act 1997 and repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 ; and (b) the deductibility of informant expenses by police officers are more comprehensively addressed in TR 95/13 while the substantiation requirements are addressed in Taxation Ruling TR 97/24 .