Draft Taxation Determination

TD 93/D98

Income tax: work related expenses: are items purchased to provide protection from the sun i.e. sunglasses, hats and sunscreen, allowable under subsection 51(1) of the Income Tax Assessment Act 1936 ?

  • Please note that the PDF version is the authorised version of this draft ruling.
    This document has been finalised by TD 93/244.

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 use is conventional protection from the natural environment, and even where they are used in the course of employment they are private expenses.

Example 1

Mary is a teacher who is required to work on playground duty and wants to claim a sun hat and sunscreen for protection from the sun. The cost of these items is not allowable.

Example 2

Bob claims the costs of his sunglasses as he is required to drive for work purposes. The cost of this item is not allowable.

Commissioner of Taxation
29 April 1993


BO Primary Audit

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 2477 par 9

Subject References:

Legislative References:
ITAA 51(1)

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).