Taxation Determination

TD 93/101W

Income tax: is a professional sportsperson entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of hiring formal clothing to attend functions or presentations?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 97/12
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1215096

Notice of Withdrawal

Taxation Determination TD 93/101 has been withdrawn.

It was replaced by Taxation Ruling TR 97/12 which was issued today.

Commissioner of Taxation
18 June 1997

Previously issued as Draft TD 93/D9

References

ATO references:
NO CWD Case 82

Related Rulings/Determinations:

TD9322
IT 54

Subject References:
sportsperson
footballers
clothing

Legislative References:
ITAA 51(1)

Case References:
FC of T v Cooper
91 ATC 4396
(1991) 21 ATR 1616