Taxation Determination

TD 92/157W

Income tax: is the cost of heavy duty clothing such as jeans, drill trousers and drill shirts claimed to be protective clothing deductible as a work expense?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Ruling has been replaced by TR 2003/D4.
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1213286

Notice of Withdrawal

Taxation Determination TD 92/157 is withdrawn with effect from today.

Taxation Determination TD 92/157 dealt with the question of whether expenditure on heavy duty clothing such as jeans, drill trousers and drill shirts claimed to be protective clothing is deductible as a work expense.

Taxation Determination TD 92/157 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 Draft TD 92/D98

References

ATO references:
NO CHM

Related Rulings/Determinations:

IT 297;
IT 300

Subject References:
clothing,
jeans,
protective clothing,
work related expenses

Legislative References:
ITAA 51(1)

Case References:
Case T103
86 ATC 1182