TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear

What this Ruling is about 1. This Ruling deals with the circumstances where work related clothing, uniform and footwear expenses, including associated maintenance costs, are allowable as deductions under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997). 2. It also discusses any fringe benefits tax liability on employers under the Fringe Benefits Tax...