TR 97/12PW - Partial Withdrawal
Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear
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
Notice of Partial Withdrawal
A number of paragraphs in the Ruling deal with the circumstances where expenditure on work related clothing, uniform and footwear, including associated maintenance costs, are deductible as a work expense. Those matters have been incorporated into Draft Taxation Ruling TR 2003/D4, which issued today.
TR 2003/D4 consolidates into the one taxation ruling the various taxation rulings and determinations previously issued in relation to the deductibility of items used for protection against illness or injury in the course of earning assessable income
Commissioner of Taxation
11 June 2003