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Whether expenditure incurred in relation to the purchase of swimwear worn by a swimming instructor is deductible under subsection 51(1) ( Income Tax Assessment Act 1936 (ITAA 1936)).

The expenditure incurred by the taxpayer relating to the purchase of swimwear is not deductible under subsection 51(1) (ITAA 1936).

The taxpayer works as a part-time swimming instructor. The taxpayer purchases swimming costumes every six to eight weeks as a result of the damaging effect of the chlorine in the water on the swimming costumes.

No deduction is allowable pursuant to subsection 51(1) (ITAA 1936) for expenses to the extent to which they are of a capital, private or domestic nature. Expenses incurred in purchasing and maintaining conventional clothing are considered to be private in nature and are not deductible pursuant to subsection 51(1) (ITAA 1936).

Recent AAT cases have held that the cost of replacing clothing worn out during the course of employment is not deductible ( Case U37 87 ATC 294) . Taxation Ruling TR 94/22 supports this view.