Taxation Determination

TD 93/232W

Income tax: how are laundry expense claims for work clothes calculated and substantiated for the purposes of subsection 51(1) and section 82KZB of the Income Tax Assessment Act 1936?

• This Determination has been replaced by TR 98/5

may be releasedI 1216694

Notice of Withdrawal

Taxation Determination TD 93/232 is withdrawn.

It is replaced by Taxation Ruling TR 98/5 which issued today.

Commissioner of Taxation
6 May 1998

Previously issued as Draft TD 93/D127

NEW TD32

TD 92/157
IT 2452
IT 2641

laundry
substantiation

ITAA 51(1)
ITAA 82KT(1)
ITAA 82KU(6)
ITAA 82KU(7)
ITAA 82KZA
ITAA 82KZB