Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)

Part 4   AMENDMENTS RELATING TO NON-COMPULSORY UNIFORMS/WARDROBES

Division 3   Amendment of the Income Tax Assessment Act 1936

127   No deduction to employee for expenditure incurred in connection with a non-compulsory uniform/wardrobe

Section 51AL of the Principal Act is amended:

(a) by omitting from subsection (4) "protective clothing" and substituting "occupation specific clothing or protective clothing";
          

(b) by inserting in subsection (26) the following definition:
          

"'occupation specific clothing', in relation to an employee, means clothing that, disregarding any feature of the clothing that distinctively identifies the employee as a person associated, directly or indirectly, with:

(a) the employer of the employee; or

(b) a group consisting of:

(i) the employer of the employee; and

(ii) one or more associates of the employer (within the meaning of section 26AAB);

distinctively identifies the employee as a member of a particular profession, trade, vocation, occupation or calling;".