Taxation Determination

TD 93/244W

Income tax: work-related expenses: is expenditure to purchase items to provide protection from the sun, i.e. sunglasses, hats and sunscreen, deductible 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  This Ruling has been replaced by TR 2003/D4.
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FOI status:

may be releasedFOI number: I 1216857

Notice of Withdrawal

Taxation Determination TD 93/244 is withdrawn with effect from today.

Taxation Determination TD 93/244 dealt with the question of whether expenditure on items such as sunglasses, hats and sunscreen to provide protection from the sun, is deductible as a work expense.

Taxation Determination TD 93/244 has been incorporated into Draft Taxation Ruling TR 2003/D4, which issued today. TR 2003/D4 consolidates into the one taxation ruling the various taxation rulings and determinations previously issued in relation to the deductibility of items used for protection against illness or injury in the course of earning assessable income.

Commissioner of Taxation
11 June 2003

Previously issued as Draft TD 93/D98

References

ATO references:
NO CHM TD 009

Related Rulings/Determinations:

IT 2477;
TR 93/19

Subject References:
sunglasses
hats
sunscreen
private expenditure
work related expenditure

Legislative References:
ITAA 51(1)

Case References:
Case Q11 / Case 75
83 ATC 41
(1983) 26 CTBR (NS) 522

U124
87 ATC 741
Case 87
(1987) 18 ATR 3624