Taxation Ruling

TR 94/22A - Addendum

Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

FOI status:

Addendum

This Addendum amends Taxation Ruling TR 94/22, in relation to the 1997-98 or a later income year, as follows:

After paragraph 3

Insert:

'Cross references of provisions

3A. This Ruling considers the implications of the Edwards case, a case that explains the application of subsection 51(1) of the Act. Subsection 51(1) expresses the same ideas as section 8-1 of the Income Tax Assessment Act 1997'.

Commissioner of Taxation
28 July 1999

References

ATO references:
NO 99/4295-5