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

Part 4   AMENDMENTS RELATING TO NON-COMPULSORY UNIFORMS/WARDROBES

Division 1   Object

123   Object

The object of this Part is:

(a) to extend the transitional arrangements relating to the denial of deductions for non-compulsory uniforms/wardrobes; and
              

(b) to exclude expenditure on non-compulsory occupation specific clothing from provisions denying its deductibility.