Taxation Ruling

IT 297W - Notice of Withdrawal

Deductions - expenditure incurred by employee taxpayers in providing and/or maintaining clothing worn in the course of employment.

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 297 has been withdrawn.

The appropriate tests for deductibility of conventional clothing under subsection 51(1) of the Income Tax Assessment Act 1936 are now contained in Taxation Ruling TR 94/22.

Taxation Ruling TR 94/22 also discusses FC of T v Edwards 94 ATC 4255; (1994) 28 ATR 87 (Edwards' case).

Commissioner of Taxation
23 June 1994

References

ATO references:
NO CHM TR008

Related Rulings/Determinations:

IT 297
TR 94/22

Case References:
FC of T v Edwards
94 ATC 4255
(1994) 28 ATR 87