can a sports teacher obtain a deduction for the cost of purchasing and maintaining sports clothes?
Please note that the PDF version is the authorised version of this ruling. This document has changed over time. View its history. FOI status: may be released This Determination, to the extent that it is capable of being a ‘public ruling’ in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20). 1. No. A sports teacher cannot obtain a deduction for the cost of purchasing and maintaining sports clothes. 2. Sports clothes worn by sports teachers would normally include
