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 ?
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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 1215831Notice 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Taxation Determination TD 93/154 has been withdrawn.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
References
ATO references:
NO NEW TD33
Related Rulings/Determinations:
TD 92/157
TD 93/101
TD 93/109
TD 93/110
TD 93/111
TD 93/121
Subject References:
clothing
footwear
retail trade
Legislative References:
ITAA 51(1)
51AL
Date: | Version: | Change: | |
12 August 1993 | Original ruling | ||
You are here | 18 June 1997 | Withdrawn |
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