Taxation Ruling

TR 96/17 - Addendum

Income tax: work-related expenses: deductibility of expenses on rehydrating moisturiser and rehydrating hair conditioner

FOI status:

may be released


This Addendum amends Taxation Ruling TR 96/17, in relation to the 1997-98 or a later income year, as follows:

1. After paragraph 2

'Cross references of provisions
2A. This Ruling refers to case law on deductibility under the first limb of subsection 51(1) of the Act. Subsection 51(1) of the Act expresses the same ideas as section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act'). The references to subsection 51(1) of the Act should be read as references to section 8-1 of the 1997 Act.'

Commissioner of Taxation
4 August 1999


ATO references:
NO 99/4295-5; 96/4511-0

ISSN 1039-0731