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  

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Guide to Division 34  

SECTION 34-3   What you need to read  

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Employees

34-3(1)    
If you incur expenditure for your non-compulsory uniform, you need to read Subdivision 34-B (which is about deductions for your non-compulsory uniform), starting at section 34-10 .

Employers

34-3(2)    
If you have people working for you who want to deduct expenditure of that kind, you need to read:

  • • Subdivision 34-C (which is about registering the design of a non-compulsory uniform), starting at section 34-25 ; and
  • • Subdivision 34-D (which is about appeals from Industry Secretary's decision), starting at section 34-40 .

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