TR 94/22A - Addendum
Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:may be released
- After paragraph 3
- 'Cross references of provisions
- 3A. This Ruling considers the implications of the Edwards case, a case that explains the application of subsection 51(1) of the Act. Subsection 51(1) expresses the same ideas as section 8-1 of the Income Tax Assessment Act 1997'.
Commissioner of Taxation
28 July 1999