Taxation Ruling

TR 96/18A - Addendum

Income tax: cosmetics and other personal grooming expenses

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FOI status:

Addendum

This Addendum amends Taxation Ruling TR 96/18, in relation to the 1997-98 or a later income year, as follows:

1. After paragraph 3

Insert:

'Cross references of provisions

3A. This Ruling refers to case law on subsection 51(1) of the Act and how that subsection applies to expenses incurred in respect of cosmetics and other personal grooming expenses. Subsection 51(1) of the Act expresses the same ideas as section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act'). The references to subsection 51(1) of the Act should be read as references to section 8-1 of the 1997 Act.'

Commissioner of Taxation
4 August 1999

References

ATO references:
NO 99/4295-5; 96/4510-1