TD 93/D98 (Finalised)replaced

Income tax: work related expenses: are items purchased to provide protection from the sun i.e. sunglasses, hats and sunscreen, allowable under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Preamble

No. The use is conventional protection from the natural environment, and even where they are used in the course of employment they are private expenses.