Draft Taxation Determination
Income tax: is a police officer entitled to a deduction for the cost of renewing a driver's licence?
Please note that the PDF version is the authorised version of this draft ruling.This document has been finalised by TD 93/108.
FOI status:draft only - for comment
|Draft Taxation Determinations (TDs) present the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO.|
1. No. While the holding of a driver's licence may be a condition of employment, it does not follow that the licence fees are deductible. They are private in nature and accordingly not deductible under subsection 51(1) of the Income Tax Assessment Act 1936.
Commissioner of Taxation
4 March 1993
BO ALB/AUPA MF 920 164