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-F - Approved occupational clothing guidelines  

SECTION 34-55   Approved occupational clothing guidelines  

34-55(1)    

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.

Matters to be taken into account in making guidelines

34-55(2)    

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.

34-55(3)    
(Repealed by No 58 of 2006 )