THE HOUSE OF REPRESENTATIVES
TAXATION LAWS AMENDMENT BILL (No. 6) 1992
Taxation Laws Amendment Act (No. 6) 1992
SUPPLEMENTARY Explanatory Memorandum
(Circulated by the authority of the Treasurer,the Hon John Dawkins, M.P.)Glossary
| Approved Occupational Clothing Guidelines | Guidelines made by the Treasurer under proposed subsection 51AL(3C). |
| Design | The term 'design' has been given a wide meaning to encompass any 'physical' characteristics in relation to the clothing making up a non-compulsory uniform or wardrobe. Physical aspects which would be contemplated when considering designs include features such as the colour, construction, durability, ornamentation, pattern and shape of the submitted item of clothing. [Amendment 5, proposed subsection 51AL(5)] Clothing is defined in proposed subsection 51AL(5). |
| Register of Approved Occupational Clothing | The Register required to be kept by the TCFDA under proposed subsection 51AL(3A). |
| TCFDA | Textile Clothing and Footwear Development Authority. |