Taxation Determination

TD 94/48W

Income tax: what types of protective clothing and footwear are shearers entitled to deduct as work related expenses under subsection 51(1) of the Income Tax Assessment Act 1936?

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FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 94/48 is withdrawn with effect from today.

Taxation Determination TD 94/48 dealt with the question of what expenditure by shearers on protective clothing and footwear is deductible as work expenses.

TD 94/48 has been incorporated into Draft Taxation Ruling TR 2003/D4, which issued today. TR 2003/D4 consolidates into the one taxation ruling the various taxation rulings and determinations previously issued in relation to the deductibility of items used for protection against illness or injury in the course of earning assessable income.

Commissioner of Taxation
11 June 2003

Previously issued as Draft TD 94/D11

This Ruling has been replaced by TR 2003/D4.


ATO references:
NO 2002/011971

ISSN: 1038-8982

Related Rulings/Determinations:

TD 94/48
TR 2003/D4

TD 94/48W history
  Date: Version: Change:
  2 June 1994 Original ruling  
  28 July 1999 Consolidated ruling Addendum
You are here 11 June 2003 Withdrawn