Income tax: are police officers entitled to claim a deduction for the cost of meals and liquor provided to informants?

This Determination advises that police officers are entitled to a deduction for the cost of light meals provided to informants but not for the cost of main meals and liquor as the law specifically denies a deduction for these entertainment type expenses.

The Determination is being withdrawn as: (a) it refers to legislative provisions which were made inoperative by the Tax Law Improvement Act 1997 and repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 ; and (b) the deductibility of entertainment expenses are more comprehensively addressed in Taxation Ruling TR 97/17 .