TAXATION RULING TD 93/114
TD 93/114A - Addendum
Income tax: is a police officer, who is required to maintain an adequate level of physical fitness in order to undertake police duties, entitled to claim deduction for fitness related expenditure?
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FOI status:
may be released| This Addendum forms part of the Determination and, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , it is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. |
Addendum
Taxation Determination TD 93/114 is ammended as follows:
- Paragraph 4
- Omit Example 2 ; substitute:
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'Example 2
A police academy PT instructor regularly attends a commercially operated gymnasium to ensure he is in peak condition to perform his duties. The officer claims gym fees, the cost of special protective aerobic shoes and the cost of a track suit. As the officer's ordinary duties require regular strenuous physical activity, a deduction would be available for gym fees and the cost of the special protective aerobic shoes. A deduction is not allowable for the cost of the track suit because it is conventional clothing and the expense is private in nature.'
Commissioner of Taxation
5 June 1996
References
BO cha/51/101
ISSN 1038-8982