Taxation Determination

TD 93/121W

Income tax: is a nurse entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for expenditure on a traditional nurse's uniform?

• 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  This Determination has been replaced by TR 97/12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 incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be releasedFOI number: I 1215377

Notice of Withdrawal

Taxation Determination TD 93/121 has been withdrawn.

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

Commissioner of Taxation
18 June 1997

References

ATO references:
NO 93/3783-1 (National)

Related Rulings/Determinations:

IT 2641

Subject References:
allowable deductions
clothing
corporate wardrobes
deductible expenses
nurses
stockings
uniforms

Legislative References:
ITAA 51(1)
ITAA 51AL

Case References:
Case N97
81 ATC 521

Case 50
(1981) 25 CTBR (NS) 366