Taxation Determination

TD 93/109W

Income tax: can a sports teacher obtain a deduction for the cost of purchasing and maintaining sports clothes?

• 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  This Determination has been replaced by TR 97/12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 1215238

Notice of Withdrawal

Taxation Determination TD 93/109 has been withdrawn.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 92/D178

References

ATO references:
NO UMG 0010

Related Rulings/Determinations:

TD 92/157
IT 297

Subject References:
clothes
sports clothes
sports teachers

Legislative References:
ITAA 51(1)