This final Taxation Determination was issued on 27 September 2006. It was previously released in draft form as TD 2006/D21: see 2006 TAXVINE No 21 (12) (9 June 2006). Its full title is "Income tax: is any part of an amount, which is otherwise deductible as a transport expense for travel between workplaces (one of which is a business), attributable to the relevant business activity under s 35-10(2) of ITAA 1997?" The answer given is Yes.
For a copy of TD 2006/61, go here