Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 34.3

Employees

  (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

  (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.

Table of sections

34 - 5   This Division applies to employees and others

34 - 7   This Division applies to employers and others