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.
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