Income tax: when calculating separate net income for the purposes of claiming spouse rebate (a) can the cost of work related child care or travel be taken into account; and (b) do the substantiation rules apply?

TD 98/5 deals with the calculation of the dependent spouse rebate, specifically with reference to claiming and the substantiation of work related childcare and travel expenses.

The rebate was abolished from 1 July 2014.

TD 98/5 has no ongoing relevance and is therefore withdrawn without replacement.