Draft Taxation Determination

TD 93/D24

Income tax: is a police officer who is required, as a condition of employment, to be within a specified weight to height ratio entitled to claim a deduction for a weight reduction programme?

  • Please note that the PDF version is the authorised version of this draft ruling.
    This document has been finalised by TD 93/112.

FOI status:

draft only - for comment


Draft Taxation Determinations (TDs) present the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO.

1. No. The expense of a programme which is specifically designed to reduce the weight of a police officer is not deductible under subsection 51(1) of the Income Tax Assessment Act 1936.

2. Expenditure in respect of a weight reduction programme does not have the essential character of expenditure incurred in the course of gaining or producing assessable income.

3. An employer's requirement that an employee incur expenditure which is not related to income-producing activities does not convert that expenditure into a deductible outgoing (per Hill J in F.C. of T. v Cooper, (1991) 91 ATC 4396 at page 4414, (1991) 21 ATR 1616 at page 1636).

4. Therefore, despite being a condition of employment that a police officer remains within a specified weight to height ratio, a deduction for the expense of doing so is not allowable.

Example Police Officer A appears for a medical examination for fitness for promotion. He is advised that at present, although he is fit in all other respects, he is unfit for promotion due to his obesity. Police Officer A undertakes a weight loss programme and successfully loses enough weight to be reconsidered for promotion. Police Officer A is not entitled to a deduction for the weight loss programme.

Commissioner of Taxation
4 February 1993



ISSN 1038 - 8982

Related Rulings/Determinations:

IT 54

Subject References:
weight reduction programme
police officers

Legislative References:
ITAA 51(1)

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