Taxation Ruling
IT 2165
Income tax : year ended 30 June 1985 - arbitrary limits section 51 deductions
-
Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document is no longer current as has been Archived.View the Archival notice for this document.View the Action Advice notice for this document.This document has been Withdrawn.View the Withdrawal notice for this document.
FOI status:
May be releasedFOI number: I 1187081RULING
This ruling updates Taxation Ruling No. IT2088 and replaces, for the 1984/85 income year, the amounts up to which certain claims for deduction may, in the general run of cases, be accepted without the need for verification.
2. The update has been made in the light of representations made to this office by employee unions, groups, associations, etc. and of the views of Branch Offices.
3. As was the case with Taxation Ruling No. IT 2088 it is necessary to stress that the practice of setting limits up to which claims for income tax deductions may be allowed without the need for verification is not to be taken as authority for taxpayers to claim income tax deductions in excess of expenditure actually incurred. If a taxpayer has not incurred expenditure in the year ended 30 June 1985 up to the amounts set out in the attached schedule, his or her claim for income tax deductions should be limited accordingly. The setting of the various amounts does not in any way restrict the Commissioner's right to require a taxpayer to provide substantiation of claims for income tax deductions.
4. On the other hand, where a taxpayer has incurred deductible expenditure in excess of the limit, he or she is, of course, entitled to claim as a deduction the amount actually expended. However, in that case, it would be expected that the taxpayer would be able to substantiate his or her claim in full with receipts, invoices or other documentary evidence.
COMMISSIONER OF TAXATION
11 June 1985
APPENDIX
| TRADE GROUPING/INDUSTRY | Page |
|---|---|
| AIRLINE EMPLOYEES | 3 |
| AMBULANCE OFFICERS | 4 |
| ARCHITECTS | 4 |
| BANK OFFICERS | 4 |
| BUILDING INDUSTRY | 4 |
| DEFENCE FORCES | 5 |
| DRAFTSMEN | 5 |
| ENGINEERS (PROFESSIONAL) & (TRADESMEN) | 5 |
| GOVERNMENT EMPLOYEES | 6 |
| HEALTH FUND EMPLOYEES | 6 |
| MEDIA INDUSTRY | 6 |
| MEDICAL EMPLOYEES | 7 |
| METAL TRADESMEN | 7 |
| MINING INDUSTRY | 7 |
| POLICE FORCES | 8 |
| SCHOOL TEACHERS | 8 |
| WATERSIDE WORKERS | 8 |
| TRADE GROUPING/INDUSTRY | 1985 Limits $ |
|---|---|
| AIRLINE EMPLOYEES | |
| Uniform - Maintenance, dry cleaning, laundry, etc.: | |
| Flight Stewards | 150 |
| Hostesses | 150 |
| Pilots | 180 |
| Traffic, Cargo, Reservation and Baggage Officers | 150 |
| Engineers - Maintenance | 120 |
| - Flight | 180 |
| Shoes | |
| Engineers | 70 |
| Other Allowances | |
| Daily Travelling Allowance | Allow to extent of allowance shown on group certificate |
| Telephone | |
| Hostesses & Flight Stewards | 40 |
| Flight Engineers | 85 |
| Pilots | 85 |
| Air Traffic Controllers | 20 |
| Tool Allowance | |
| Licensed Aircraft Maintenance Engineers and members of the Professional Radio and Electronics Institute where tools not provided by employer and award allowance received. | 387 |
| Incidental expenses | |
| (Hostesses, Flight Stewards & Flight Engineers) | |
| Suitcases | Replacement Cost |
| Bar Shortages | Reasonable Costs |
| Beepers | 60 |
| Taxis (Qantas, female employees only) | |
| - When used to transport luggage between home and airport | 100 |
| AMBULANCE OFFICERS | |
| Uniform - Maintenance, dry cleaning, laundry, etc. | 150 |
| ARCHITECTS | |
| Protective Clothing | |
| Maintenance, dry cleaning, laundry etc | 120 |
| Replacement | 100 |
| Tools | 50 |
| Journals | 60 |
| BANK OFFICERS | |
| Uniform - Maintenance, dry cleaning, laundry, etc. Bank Messengers and Staff supplied with a uniform or who are required, as a condition of their employment, to wear distinctive and unique clothing that constitutes a uniform. | 120 |
| BUILDING INDUSTRY | |
| Overalls | |
| Maintenance, laundry, dry cleaning etc. | 120 |
| Replacement | 100 |
| Safety Boots | 70 |
| Tool Allowance | |
| (Members of Building Workers' Industrial Union of Australia and Operative Painters & Decorators' Union of Australia - where tools not provided by employer and National Building Trades Construction Award Allowance received). | |
| 1. Artificial stoneworker, carpenter and/or joiner, carpenter-diver, carver, bridge and wharf carpenter, floor sander (Tas), letter cutter, marble and slate worker, stone mason, tilelayer (Vic). | 534 |
| 2. Caster, fixer, floorlayer specialist, plasterer | 444 |
| 3. Bricklayer, tilelayer (NSW) | 381 |
| 4. Rooftiler, slater - ridger or roof fixer | 275 |
| 5. Signwriter, painter, glazier (except Vic.) | 132 |
| DEFENCE FORCES | |
| Uniform - Dry cleaning, laundry, etc. | |
| Officers | 180 |
| Other Ranks | 150 |
| Apprentices | 150 |
| Uniform Replacement (only where allowance is included on return form) | |
| Officers | 350 |
| NCO's | 260 |
| Other Ranks | 215 |
| Mess Dress | Reasonable Costs |
| Defence Force Reserves | |
| Uniform - Dry cleaning, laundry etc | |
| Officers | 50 |
| Other ranks | 30 |
| Purchase of mess dress when required | 50% of reasonable costs |
| Travel Expenses | 50% of cost of travelling between normal work place and reserve unit |
| DRAFTSMEN | |
| Protective Clothing/Uniform | |
| Maintenance, dry cleaning, laundry, etc | 120 |
| ENGINEERS (PROFESSIONAL) | |
| Protective Clothing | |
| Maintenance, laundry, dry cleaning, etc | 120 |
| Replacement | 100 |
| Tools | 50 |
| Journals | 60 |
| ENGINEERS (TRADESMEN) | |
| Protective Clothing | |
| Maintenance, laundry, dry cleaning etc | 120 |
| Replacement | 100 |
| Safety Boots | 70 |
| Tool Allowance | |
| Members of Australasian Society of Engineers - where tools not supplied by employer and award allowance received | 387 |
| GOVERNMENT EMPLOYEES | |
| Customs Officers | |
| Clothing - Maintenance, dry cleaning, laundry, etc. | |
| Investigations Branch | 250 |
| Preventive Branch | 120 |
| Special Service Branch | 90 |
| Telecom/Postal | |
| Uniform - Maintenance, dry cleaning, laundry, etc. | |
| Drivers, Postmen, Security Guards, Mail Officers, Canteen Workers, Linesmen, Postal Clerks and Telegraphists | 120 |
| Court Orderlies | |
| Uniform - Maintenance, dry cleaning, laundry, etc. | 130 |
| Stock Inspectors | |
| Protective Clothing | |
| Maintenance, dry cleaning, laundry, etc. | 120 |
| Public Transport Workers | |
| (Uniformed railway, tramway and bus staff) | |
| Maintenance, dry cleaning, laundry etc. of uniform | 120 |
| HEALTH FUND EMPLOYEES | |
| (female staff) | |
| Uniforms - | |
| Maintenance, dry cleaning, laundry etc. | 120 |
| (MBF - female counter staff only) | |
| MEDIA INDUSTRY | |
| Journalists | |
| (Members of the Australian Journalists' Association) Incidental Expenses (i.e. newspapers, periodicals, magazines and other small items not reimbursed such as travelling, entertainment, telephone, etc.) | 290 |
| Television Announcers | |
| Hairdressing, Clothing (Maintenance, dry cleaning, laundry, etc). | |
| A.B.C. employees | 50% of allowance |
| Employees of other stations | 50% of expenditure |
| MEDICAL EMPLOYEES | |
| Uniform (Doctors, Dentists, Chemists, Chiropodists, Opticians, Physiotherapists, Ward Assistants, Cleaners and Nurses' Aides - employed in hospitals and government departments, etc). | |
| Maintenance, laundry, dry cleaning, etc. (purchased or supplied) | 120 |
| Replacement (including footwear) | 120 |
| Uniform (Nurses) | |
| Maintenance, laundry, dry cleaning, etc. (where service not provided by employer) | 120 |
| Replacement (including caps, cape, footwear, etc. but not including stockings/pantyhose unless specified by employer that a certain colour (other than flesh colour) is to be worn). | |
| 1. Where basic uniform supplied | 120 |
| 2. Where uniform not supplied | 180 |
| METAL TRADESMEN (in other than coal mining industry) | |
| Tool Allowance (e.g. Members of A.M.F.S.U.) | |
| (where tools not supplied by employer and award allowance received) | 387 |
| Protective Clothing | |
| Maintenance, dry cleaning, laundry etc. | 120 |
| Replacement | 100 |
| Safety Boots | 70 |
| MINING INDUSTRY | |
| Protective Clothing | |
| (Underground pit workers) | |
| Maintenance, dry cleaning, laundry, etc. | 120 |
| Replacement | 100 |
| Safety Boots | 70 |
| Tools | |
| Coal Miners | 30 |
| Carpenters | 50 |
| Belt Fitters, Engineers | 50 |
| Colliery Fitters, Electrical Fitters, Electrical Mechanics, Welders, Plumbers, Saddlers and Drainers | 40 |
| POLICE FORCES (Including Federal Police) | |
| Uniform/Clothing - | |
| Maintenance, dry cleaning, laundry, etc. | |
| Plain Clothes Officers | 200 |
| Uniformed Officers | 150 |
| SCHOOL TEACHERS | |
| Teaching Aids | |
| Art Teachers | 200 |
| Others | 100 |
| WATERSIDE WORKERS | |
| Stevedores/foremen | |
| Protective Clothing | |
| Maintenance, dry cleaning, laundry, etc. | 120 |
| Safety boots | 70 |
| Telephone | 30 |
| Sustentation | 26 |
| Gloves/Aprons | 16 |
| Tools | 22 |
| Tally Clerks | |
| General Expenses | 190 |
| Wharf Superintendent | |
| General Expenses | 144 |
| Shipwright | |
| Tools | 187 |
| Watchmen (Expenses incurred while on duty) | |
| Telephone | 25 |
| Travel | 35 |