Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 34
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Non-compulsory uniforms
Subdivision 34-F
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Approved occupational clothing guidelines
SECTION 34-55
Approved occupational clothing guidelines
34-55(1)
The Minister must, by legislative instrument, formulate written guidelines (the approved occupational clothing guidelines ) setting out criteria that * designs of uniforms must meet if the designs are to be registered.
Matters to be taken into account in making guidelines
34-55(2)
In making * approved occupational clothing guidelines, the matters to which the Minister is to have regard include:
(a) how distinctively a * uniform ' s * design identifies the wearer as a person associated (directly or indirectly) with:
(b) the nature of the * business or activities the applicant carries on.
34-55(3)
(Repealed by No 58 of 2006 )
View history note
Hide history noteThe Minister must, by legislative instrument, formulate written guidelines (the approved occupational clothing guidelines ) setting out criteria that * designs of uniforms must meet if the designs are to be registered.
In making * approved occupational clothing guidelines, the matters to which the Minister is to have regard include:
(a) how distinctively a * uniform ' s * design identifies the wearer as a person associated (directly or indirectly) with:
(i) the applicant for registering the uniform ' s design; or
(ii) a group consisting of the applicant and one or more of the applicant ' s * associates; and
(b) the nature of the * business or activities the applicant carries on.
(Repealed by No 58 of 2006 )
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