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-B - Deduction for your non-compulsory uniform  

SECTION 34-10   What you can deduct  

34-10(1)    

If you are an employee, you can deduct expenditure you incur in respect of your ^* non-compulsory ^* uniform if:

(a) you can deduct the expenditure under another provision of this Act; and

(b) the ^* design of the uniform is registered under this Division when you incur the expenditure.

Note 1:

This Division also applies to individuals who are not employees: see Subdivision 34-A .

Note 2:

Employers apply to register designs of uniforms: see Subdivision 34-C .

34-10(2)    
You cannot deduct the expenditure under this Act if the ^* design is not registered at the time you incur the expenditure.

34-10(3)    
However, this Division does not stop you deducting expenditure you incur in respect of your ^* occupation specific clothing or ^* protective clothing.