Taxation Determination

TD 93/110W

Income tax: is a police officer who is required to wear conventional clothing e.g., suits, shirts, ties, jeans and shoes entitled to a deduction for the cost of purchasing, cleaning and maintaining such items?

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FOI status:

may be releasedFOI number: I 1215243

Notice of Withdrawal

Taxation Determination TD 93/110 has been withdrawn.

The appropriate tests for deductibility of conventional clothing under subsection 51(1) of the Income Tax Assessment Act 1936 are now contained in Taxation Ruling TR 94/22.

Taxation Ruling TR 94/22 also discusses FC of T v Edwards 94 ATC 4244; (1994) 28 ATR 87 (Edwards' case).

Commissioner of Taxation
23 June 1994

Previously issued as Draft TD93/D54

References

ATO references:
NO APRE CHM

Related Rulings/Determinations:

TD 92/157
IT 297
IT 2409
IT 2641

Subject References:
police officers
work related expenses
conventional clothing
deductions

Legislative References:
ITAA 51(1)