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-C - Registering the design of a non-compulsory uniform  

SECTION 34-25   Application to register the design  

34-25(1)    

The employer of an employee who has, or will have, a ^* non-compulsory ^* uniform can apply to the *Industry Secretary for the ^* design of the uniform to be registered.

Note:

This Division also applies to entities that are not employers: see Subdivision 34-A .

Meaning of design of a uniform

34-25(2)    
The design of a ^* uniform includes features such as its colouring, construction, durability, ornamentation, pattern and shape.

Form of application

34-25(3)    
The application must be:

(a) in writing; and

(b) in a form approved in writing by the ^* Industry Secretary; and

(c) accompanied by such information as the Industry Secretary requires.