Taxation Ruling

TR 97/12PW - Partial Withdrawal

Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear

FOI status:

may be released

Notice of Partial Withdrawal

Taxation Ruling TR 97/12 is partially withdrawn with effect from today by omitting paragraphs 27, 28 and 70 to 78.

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


ATO references:
NO 2002/011971

ISSN: 0813-3662

Related Rulings/Determinations:

TR 97/12A
TR 2003/D4