Taxation Determination

TD 93/154W

Income tax: is the expenditure incurred by an employee on an employer's range of brand name conventional clothing or footwear, which is required to be worn as a condition of employment, an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

FOI status:

may be releasedFOI number: I 1215831

Notice of Withdrawal

Taxation Determination TD 93/154 has been withdrawn.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/D141

References

ATO references:
NO NEW TD33

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 92/157
TD 93/101
TD 93/109
TD 93/110
TD 93/111
TD 93/121

Subject References:
clothing
footwear
retail trade

Legislative References:
ITAA 51(1)
51AL

TD 93/154W history
  Date: Version: Change:
  12 August 1993 Original draft ruling  
You are here 18 June 1997 Withdrawn