Taxation Determination TD 93/22







This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20). | 1. No. The contributions paid to a private health fund by a sportsperson are not deductible under subsection 51(1) of the Income Tax Assessment Act 1936 because: | 2. A deduction is not allowable whether or not the expense of private health insurance is a condition of employment. | Example: A professional footballer enters into a playing contract with a first grade rugby league club. A clause of the contract requires the player to take out private health insurance. The player is not allowed a deduction for contributions made to the health insurance fund. | Commissioner of Taxation 11/2/93 | Previously issued as Draft TD 92/D180


Related rulings: IT 54
Legislative references: ITAA 51(1)
Case references: FC of T v Cooper 91 ATC 4396 (1991) 21 ATR 1616
Subject references: sportspersons, private health insurance