Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 34 - Non-compulsory uniforms  

Subdivision 34-B - Deduction for your non-compulsory uniform  

SECTION 34-10   What you can deduct  

34-10(1)  


If you are an employee, you can deduct expenditure you incur in respect of your * non-compulsory * uniform if:


(a) you can deduct the expenditure under another provision of this Act; and


(b) the * design of the uniform is registered under this Division when you incur the expenditure.

Note 1:

This Division also applies to individuals who are not employees: see Subdivision 34-A .

Note 2:

Employers apply to register designs of uniforms: see Subdivision 34-C .

34-10(2)  
You cannot deduct the expenditure under this Act if the * design is not registered at the time you incur the expenditure.

34-10(3)  
However, this Division does not stop you deducting expenditure you incur in respect of your * occupation specific clothing or * protective clothing.


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