Taxation Determination

TD 93/110

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

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. Expenditure in respect of purchasing, cleaning and maintaining clothing of a conventional nature is not deductible under subsection 51(1) of the Income Tax Assessment Act 1936 as the expenditure is of a private or domestic nature.

2. Even if police officers are required by their employer to wear clothing of a particular type not normally worn outside their employment, the clothing retains its conventional nature as it is not distinctive nor unique to the nature of their employment as police officers, and as such these costs are not an allowable deduction.

Example 1: The taxpayer is a plain clothes police officer who is required to wear a suit and tie on duty and receives a clothing allowance. He claims a deduction for the purchase, cleaning and maintenance of this clothing. These costs are not deductible.

Example 2: A police officer in the drug squad is required to wear jeans and T-shirts whilst on surveillance and she receives a clothing allowance. She claims a deduction for the purchase of this clothing. The cost of this clothing is not allowable under subsection 51(1).

Commissioner of Taxation
17 June 1993

Previously issued as Draft TD93/D54


ATO references:

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 92/157
IT 297
IT 2409
IT 2641

Subject References:
police officers
work related expenses
conventional clothing

Legislative References:
ITAA 51(1)

TD 93/110 history
  Date: Version: Change:
You are here 17 June 1993 Original ruling  
  23 June 1994 Withdrawn