Taxation Determination

TD 93/109

Income tax: can a sports teacher obtain a deduction for the cost of purchasing and maintaining sports clothes?

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1215238

This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).

1. No. A sports teacher cannot obtain a deduction for the cost of purchasing and maintaining sports clothes.

2. Sports clothes worn by sports teachers would normally include tracksuits, T-shirts, shorts, socks and running/aerobic shoes. These are conventional clothes as they do not form part of a uniform, are not protective clothing and are not worn by a particular profession.

3. Subsection 51(1) of the Income Tax Assessment Act 1936 does not allow a deduction for private expenditure. Generally, expenditure on clothing is private expenditure unless the clothing is incidental and relevant to a taxpayer's occupation. Expenditure on clothing which is protective in nature ( for example, overalls worn by a fitter or operating gowns worn by a surgeon) or is a uniform prescribed by an employer (such as a policeman's uniform) is deductible. However, expenditure on conventional clothing, that is clothing of a type usually worn by men and women regardless of their occupation, is generally private in nature and not deductible.

Commissioner of Taxation
17 June 1993

Previously issued as Draft TD 92/D178


ATO references:
NO UMG 0010

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 92/157
IT 297

Subject References:
sports clothes
sports teachers

Legislative References:
ITAA 51(1)

TD 93/109 history
  Date: Version: Change:
You are here 17 June 1993 Original ruling  
  18 June 1997 Withdrawn