Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 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.

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

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