Income Tax Assessment Act 1997
Div 34 inserted by No 121 of 1997.
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.
S 34-55(1) amended by No 110 of 2014, s 3 and Sch 5 item 28, by substituting " Minister " for " Treasurer " , effective 16 October 2014. For transitional provisions see note under s 30-80(1) .
S 34-55(1) amended by No 58 of 2006 , s 3 and Sch 7 item 257, by inserting " , by legislative instrument, " after " Treasurer must " , effective 22 June 2006.
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.
S 34-55(2) amended by No 110 of 2014, s 3 and Sch 5 item 28, by substituting " Minister " for " Treasurer " , effective 16 October 2014. For transitional provisions see note under s 30-80(1) .
(Repealed by No 58 of 2006 )
S 34-55(3) repealed by No 58 of 2006 , s 3 and Sch 7 item 258, effective 22 June 2006. S 34-55(3) formerly read:
Guidelines to be published
The Treasurer must arrange for the * approved occupational clothing guidelines to be:
(a) published in the Gazette ; and
(b) made available, without charge, to any interested entity.
S 34-55 inserted by No 121 of 1997.
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