CTHRepealedLegislation
Approved Occupational Clothing Guidelines 2006
LEGISLATIVE AUTHORITYLEGISLATIVE AUTHORITY
Start here
Get a plain-English read of LEGISLATIVE AUTHORITY
Turn the raw legal text into a practical explanation grounded in Approved Occupational Clothing Guidelines 2006.
LEGISLATIVE AUTHORITY
- Division 34 of the Act has been enacted to regulate the deductibility of non-compulsory uniforms and wardrobes. The taxation law now only allows a deduction to employees for expenditure on uniforms or wardrobes where either:
(a) the clothing is in the nature of *occupation specific, or *protective clothing; or
(b) the wearing of the clothing is a compulsory condition of employment for *employees and the clothing is not conventional in nature (*compulsory occupational clothing); or
(c) where the wearing of the clothing is not compulsory, the design of the clothing is entered on the Register of Approved Occupational Clothing (the Register).
- The meanings of the highlighted words used in Clause 5 above are contained in the 'Definitions' section of these Guidelines.