Draft Taxation Determination

TD 93/D52

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.

2. The right to drive on the public roads does not cease to be a private right merely because the taxpayer is employed in some capacity which involves the use of the public road system.

Commissioner of Taxation
4 March 1993


BO ALB/AUPA MF 920 164

ISSN 1038 - 8982

Subject References:
drivers licence

Legislative References:
ITAA 51(1)