Income tax: is a police officer who is required to wear conventional clothing e.g., suits, shirts, ties, jeans and shoes entitled to a deduction for the cost of purchasing, cleaning and maintaining such items?

Taxation Determination TD 93/110 has been withdrawn.

The appropriate tests for deductibility of conventional clothing under subsection 51(1) of the Income Tax Assessment Act 1936 are now contained in Taxation Ruling TR 94/22.

Taxation Ruling TR 94/22 also discusses FC of T v Edwards 94 ATC 4244; (1994) 28 ATR 87 (Edwards' case).