The ATO has issued an addendum to Taxation Ruling 97/12 (TR 97/12), which deals with the deductibility of expenses on clothing, uniform and footwear and the fringe benefits tax liability of an employer who provides support to employees for these expenses under the Fringe Benefits Tax Assessment Act 1986 (Cth). Taxation Ruling 97/12A2 amends TR 97/12 to reflect the repeal of inoperative provisions. Speak to a Kreston Dormer advisor if you would like advice or more information.