Taxation Determination

TD 93/154W

Income tax: is the expenditure incurred by an employee on an employer's range of brand name conventional clothing or footwear, which is required to be worn as a condition of employment, an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

may be releasedI 1215831

Notice of Withdrawal

Taxation Determination TD 93/154 has been withdrawn.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/D141


NEW TD33

ISSN 1038 - 8982



TD 92/157
TD 93/101
TD 93/109
TD 93/110
TD 93/111
TD 93/121


clothing
footwear
retail trade


ITAA 51(1)
51AL

 
  12 August 1993  
18 June 1997