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Edited version of your private ruling
Authorisation Number: 1012514355654
Ruling
Subject: Cost of Razors
Question
Are you entitled to a deduction for the cost of razor?
Answer
No
This ruling applies for the following period
Year ending 30 June 2014
Year ending 30 June 2015
Year ending 30 June 2016
Year ending 30 June 2017
The scheme commenced on
1 July 2013
Relevant facts
You have been directed by your employer to be clean shaven at work.
You have incurred expenses for razors.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 8-1
Reasons for decision
Section 8-1 of the Income Tax Assessment 1997 allows a deduction for losses and outgoings to the extent to which they are incurred in gaining or producing assessable income, except to the extent to which they are capital, or are of a capital, private or domestic nature.
The Commissioner's view on personal grooming expenses incurred as a requirement of one's employment is contained in Taxation Ruling TR 96/18. This ruling was issued as a result of the decision in Mansfield v. FC of T 96 ATC 4001; (1995) 31 ATR 367 which confirmed the Commissioner's long standing view that, as a general rule, expenditure on personal care and grooming is private in nature and not deductible.
Taxation Ruling TR 95/17, in relation to Australian Defence Force members, states at paragraph 132 that a deduction is not allowable for the cost of personal items such as makeup, shaving equipment, deodorant, hair products, hair nets, clips, bobby pins and sun screen, as they are private in nature. The character of these expenses is not altered by any requirement to replace service-issue items, nor by any order or regulation to purchase or wear such items.
For the reasons stated above it is considered that the expenditure you have incurred on razors is private expenditure and not deductible. This is not altered by the fact that you have been directed by your employer to be clean shaven at work.