Taxation Ruling

TR 95/16W

Income tax: employee hairdressers - allowances, reimbursements and work-related deductions

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Taxation Ruling TR 95/16 is withdrawn with effect from 19 June 2025.

1. This Ruling provides views on:

•

the assessibility of allowances and reimbursements received by employee hairdressers

•

deductions for work-related expenses commonly claimed by employee hairdressers.

2. The Ruling is no longer current due to developments in case law and legislation. The Ruling is therefore withdrawn.

3. Guidance on the subject matter contained in this Ruling is contained in various publications and other rulings that are available on our website. See, for example, Taxation Ruling TR 2020/1 Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 and the Employees guide for work expenses.

Commissioner of Taxation
18 June 2025

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-164DPBAW

Business Line:  IAI