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?
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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 1215377Notice 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Taxation Determination TD 93/121 has been withdrawn.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
| Date: | Version: | Change: | |
| 24 June 1993 | Original ruling | ||
| You are here | 18 June 1997 | Withdrawn |
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