Taxation Determination

TD 94/48W

Income tax: what types of protective clothing and footwear are shearers entitled to deduct as work related expenses under subsection 51(1) of the Income Tax Assessment Act 1936?

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document has changed over time. View its history.

FOI status:

may be released

Notice of Withdrawal

Taxation Determination TD 94/48 is withdrawn with effect from today.

Taxation Determination TD 94/48 dealt with the question of what expenditure by shearers on protective clothing and footwear is deductible as work expenses.

TD 94/48 has 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

Previously issued as Draft TD 94/D11

This Ruling has been replaced by TR 2003/D4.

References

ATO references:
NO 2002/011971

ISSN: 1038-8982

Related Rulings/Determinations:

TD 94/48
TR 2003/D4

TD 94/48W history
  Date: Version: Change:
  2 June 1994 Original ruling  
  28 July 1999 Consolidated ruling Addendum
You are here 11 June 2003 Withdrawn  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).