Taxation Ruling

IT 2641W - Notice of Withdrawal

Income tax: corporate wardrobes and corporate uniforms

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2641 is withdrawn with effect from today.

It is replaced by Taxation Ruling TR 97/12, which explains the principles relating to deductibility of a corporate wardrobe, and Taxation Determination TD 1999/62, which explains the criteria that must be considered to determine if a corporate wardrobe exists.

Commissioner of Taxation
10 November 1999

References

ATO references:
NO NAT 99/15852-2

ISSN 0813-3662

Related Rulings/Determinations:

IT 2641

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