Income tax: employee work-related deductions of employees of the Australian Defence Force

This Ruling provides views on: • the assessibility of allowances and reimbursements received by Australian Defence Force (ADF) members • deductions for work-related expenses commonly claimed by ADF members.

The Ruling is no longer current due to developments in case law and legislation. The Ruling is therefore withdrawn.

Guidance on the subject matter contained in this Ruling is contained in various publications and other rulings that are available on our website. See, for example, Taxation Ruling TR 2020/1 Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 and the Employees guide for work expenses .