Taxation Determination

TD 93/101W

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?

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Taxation Determination TD 93/101 has been withdrawn.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


ATO references:
NO CWD Case 82

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 54

Subject References:

Legislative References:
ITAA 51(1)

Case References:
FC of T v Cooper
91 ATC 4396
(1991) 21 ATR 1616

TD 93/101W history
  Date: Version: Change:
  10 June 1993 Original ruling  
You are here 18 June 1997 Withdrawn