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-C - Registering the design of a non-compulsory uniform  

SECTION 34-35   34-35   When uniform becomes registered  


If the * Industry Secretary decides to grant the application, the * design of the * uniform becomes registered on:


(a) the day the decision is made; or


(b) if the applicant requests - such earlier day as the Industry Secretary specifies.

Note:

When the design becomes registered, an entry for the design is made on the Register of Approved Occupational Clothing. Subdivision 34-E is about the Register.


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