Taxation Ruling
IT 2641W - Notice of Withdrawal
Income tax: corporate wardrobes and corporate uniforms
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNOTICE OF WITHDRAWAL
Taxation Ruling IT 2641 is withdrawn with effect from today.
It is replaced by Taxation Ruling TR 97/12, which explains the principles relating to deductibility of a corporate wardrobe, and Taxation Determination TD 1999/62, which explains the criteria that must be considered to determine if a corporate wardrobe exists.
Commissioner of Taxation
10 November 1999