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 ?
-
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Taxation Determination TD 93/154 has been withdrawn.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| You are here | 18 June 1997 | Withdrawn |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
