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 34-15   What is a non-compulsory uniform?  

What is a uniform ?

34-15(1)  
A uniform is one or more items of clothing (including accessories) which, when considered as a set, distinctively identify you as a person associated (directly or indirectly) with:


(a) your employer; or


(b) a group consisting of your employer and one or more of your employer's * associates. When is a uniform non-compulsory ?

34-15(2)  
Your uniform is non-compulsory unless your employer consistently enforces a policy that requires you and the other employees (except temporary or relief employees) who do the same type of work as you:


(a) to wear the uniform when working for your employer; and


(b) not to substitute an item of clothing not included in the uniform for an item of clothing included in the uniform when working for your employer;

except in special circumstances.


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