Income Tax Assessment Act 1997
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.
This Division also applies to individuals who are not employees: see Subdivision 34-A .
Employers apply to register designs of uniforms: see Subdivision 34-C .
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.