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TD 93/175 - Income tax: is expenditure incurred by an employee in applying for a promotion deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?   flag 

[1993] ATOTD TD93/175
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
NT91/37 and Commissioner of Taxation [1991] AATA 290; (1992) 22 ATR 3549 Administrative Appeals Tribunal Australia 2 Dec 1991 AustLII flag 10
FCT v Maddalena (1971) 2 ATR 541; (1971) 45 ALJR 426 Australia circa 1971 Legal Online / Westlaw flag 135

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