Income tax: is a professional sportsperson entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of hiring formal clothing to attend functions or presentations?
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FOI status:may be releasedFOI number: I 1215096
Notice of Withdrawal
Taxation Determination TD 93/101 has been withdrawn.
It was replaced by Taxation Ruling TR 97/12 which was issued today.
Commissioner of Taxation
18 June 1997
Previously issued as Draft TD 93/D9
NO CWD Case 82
FC of T v Cooper
91 ATC 4396
(1991) 21 ATR 1616
|10 June 1993||Original ruling|
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