TD 94/48A - Addendum
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
This Addendum amends Taxation Determination TD 94/48, in relation to the 1997-98 or a later income year, as follows:
- Omit 'subsection 51(1)'; substitute 'section 8-1';
- Omit 'Income Tax Assessment Act 1936'; substitute 'Income Tax Assessment Act 1997'.
- Omit 'Section 51AL'; substitute 'Division 34';
- Omit 'section 51AL(4)'; substitute 'Subdivision 34-B'.
- 'Cross references of provisions
- 6. This Determination considers the application of section 8-1, Division 34 and Subdivision 34-B of the Income Tax Assessment Act 1997. Those provisions express the same ideas as subsection 51(1), section 51AL and subsection 51AL(4), respectively, of the Income Tax Assessment Act 1936.'
Commissioner of Taxation
28 July 1999
NO NAT 99/4295-5
ISSN 1038 - 8982