Private ruling: Cost of Razors
Published: September 2013
Ruling period: Year ending 30 June 2014 | Year ending 30 June 2015 | Year ending 30 June 2016 | Year ending 30 June 2017
Date scheme commenced: 1 July 2013

Ruling: Q1: Are you entitled to a deduction for the cost of razor? | A1: No


Relevant legislative provisions: Income Tax Assessment Act 1997 Section 8-1

Reasons for decision: Summary: Section 8-1 of the Income Tax Assessment 1997 allows a deduction for losses and outgoings to the extent to which they are incurred in gaining or producing assessable income, except to the extent to which they are capital, or are of a capital, private or domestic nature. The Commissioner's view on personal grooming expenses incurred as a requirement of one's employment is contained in Taxation Ruling TR 96/18. This ruling was issued as a result of the decision in Mansfield v. FC of T 96 ATC 4001; (1995) 31 ATR 367 which confirmed the Commissioner's long standing view that, as a general rule, expenditure on personal care and grooming is private in nature and not deductible. Taxation Ruling TR 95/17, in relation to Australian Defence Force members, states at paragraph 132 that a deduction is not allowable for the cost of personal items such as makeup, shaving equipment, deodorant, hair products, hair nets, clips, bobby pins and sun screen, as they are private in nature. The character of these expenses is not altered by any requirement to replace service-issue items, nor by any order or regulation to purchase or wear such items. For the reasons stated above it is considered that the expenditure you have incurred on razors is private expenditure and not deductible. This is not altered by the fact that you have been directed by your employer to be clean shaven at work.

You have incurred expenses for razors.