07 Apr 1111 3 Taxation Determinations withdrawn
On 6 April 2011, the ATO withdrew the following 3 Taxation Determinations with effect from the same day:
- TD 93/51W Income tax: is it always necessary for a retailer to make a police complaint before taking into account stock shortages for working out the value of trading stock on hand under s 28(1)?
- TD 93/68W Income tax: how do the substantiation provisions apply in relation to payments made by police officers to informants?
- TD 93/69W Income tax: are police officers entitled to claim a deduction for the cost of meals and liquor provided to informants?
The latter 2 Determinations are being withdrawn as they refer to legislative provisions which were made inoperative by the Tax Law Improvement Act 1997 and repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.
For the deductibility of entertainment expenses, see Taxation Ruling TR 97/17.