Taxation Ruling

TR 96/16A - Addendum

Income tax: work related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings

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FOI status:

may be released

Addendum

This Addendum amends Taxation Ruling TR 96/16, in relation to the 1997-98 or a later income year, as follows:

1. After paragraph 2

Insert:

"Cross references of provisions

2A. This Ruling considers the implications of Mansfield's 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 ('the 1997 Act')."

2. Paragraph 8

Omit 'section 51AL of the Act', substitute 'Division 34 (formerly section 51AL of the Act) of the 1997 Act'

3. Paragraph 42

Omit 'section 51AL of the Act', substitute 'Division 34 (formerly section 51AL of the Act) of the 1997 Act'

Commissioner of Taxation
28 July 1999

References

ATO references:
NO 99/4295-5; 96/4512-8