Taxation Ruling

IT 2273W - Notice of Withdrawal

Income tax: allowable deductions: travelling expenses incurred by shearers between home and employment

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released


To the extent that Taxation Ruling IT 2273 applies to employee shearers, it is withdrawn and replaced by Taxation Ruling TR 95/34 (Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses) with effect from 8 July 1996.

Taxation Ruling IT 2273 still applies to shearers who are not employee shearers.

Commissioner of Taxation
8 July 1996


ATO references:
NO NAT 96/1464-8

ISSN 0813-3662

Related Rulings/Determinations:

IT 2273