Taxation Ruling

IT 300W - Notice of Withdrawal

Deductions - expenditure incurred by employee taxpayers in providing specialised clothing worn in the course of employment

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 300 is no longer current and is therefore withdrawn.

It is replaced by Taxation Ruling TR 97/12 which issued today.

Commissioner of Taxation
18 June 1997

References

ATO references:
NO NAT 96/11101-1

Related Rulings/Determinations:

IT 300
TR 97/12