Taxation Determination
TD 93/101W
Income tax: is a professional sportsperson entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of hiring formal clothing to attend functions or presentations?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedFOI number: I 1215096Notice of Withdrawal
Taxation Determination TD 93/101 has been withdrawn.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 93/D9
References
ATO references:
NO CWD Case 82
Related Rulings/Determinations:
TD9322
IT 54
Subject References:
sportsperson
footballers
clothing
Legislative References:
ITAA 51(1)
Case References:
FC of T v Cooper
91 ATC 4396
(1991) 21 ATR 1616
| Date: | Version: | Change: | |
| 10 June 1993 | Original ruling | ||
| You are here | 18 June 1997 | Withdrawn |
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