Income tax: is the cost of travelling for the purpose of having a tax return prepared by a 'recognised professional tax adviser', an allowable deduction under section 69 of the Income Tax Assessment Act 1936 .

TD 94/92 explains that travelling costs, to the extent that they are incurred in having a tax return prepared by a 'recognised professional tax adviser', are deductible under section 69 of the Income Tax Assessment Act 1936 (ITAA 1936).

TD 94/92 relates to the former section 69 of the ITAA 1936, which was repealed with effect from 14 September 2006 and is covered by section 25-5 of the Income Tax Assessment Act 1997.

TD 94/92 is replaced by Taxation Determination TD 2017/8 issued on 29 March 2017.