Taxation Determination

TD 93/121W

Income tax: is a nurse entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for expenditure on a traditional nurse's uniform?

FOI status:

may be releasedFOI number: I 1215377

Notice of Withdrawal

Taxation Determination TD 93/121 has been withdrawn.

It was replaced by Taxation Ruling TR 97/12 which was issued today.

Commissioner of Taxation
18 June 1997


ATO references:
NO 93/3783-1 (National)

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 2641

Subject References:
allowable deductions
corporate wardrobes
deductible expenses

Legislative References:
ITAA 51(1)

Case References:
Case N97
81 ATC 521

Case 50
(1981) 25 CTBR (NS) 366

TD 93/121W history
  Date: Version: Change:
  24 June 1993 Original ruling  
You are here 18 June 1997 Withdrawn  

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).