Approved Occupational Clothing Guidelines 2006
INTRODUCTIONINTRODUCTION
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INTRODUCTION
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NOTE: The material appearing below in italics is explanatory only and does not form part of the Guidelines formulated under Division 34 of the Income Tax Assessment Act 1997 (the Act).
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The Government announced in the 1992 Budget its decision to restrict the circumstances in which expenditure incurred by an employee in relation to*occupational clothing (as defined in Clause 48) would be deductible for taxation purposes.
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These Guidelines outline:
(a) the tax law as it relates to occupational clothing;
(b) the steps that need to be undertaken by employers to have designs of occupational clothing registered; and
(c) the factors that will be considered in determining whether designs of occupational clothing may be registered.
- These Guidelines commence on the day after they are registered on the Federal Register of Legislative Instruments.