34‑10 What you can deduct34‑10 What you can deduct

#### 34‑10 What you can deduct (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.