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-F - 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:


(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.

34-55(3)  
(Repealed by No 58 of 2006 )


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