Test case lost
PA Auckland A theatre nurse has lost a test case decision for a tax rebate on her shoes and pantihose. The Taxation Review Authority, Judge Barber, said similar claims by other nurses were being filed so he made his decision in detail. The nurse said she spent $156.45 and was reimbursed another $79 to pay for her red cardigan, two pairs of white shoes and about 20 pairs of pantihose.
She claimed the clothes were specialised and part of her uniform. She also went through an abnormal number of pantihose in her theatre work because they were frequently “fouled with blood” from the operating table, or laddered on theatre equipment. The Judge said there was no evidence the nurse used more pantihose than say, an office worker, and the shoes and cardigan were conventional dress and not deductible.
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Press, 12 November 1985, Page 6
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141Test case lost Press, 12 November 1985, Page 6
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