CTHIn ForceAct
Income Tax Assessment Act 1997
34‑15 What is a non‑compulsory uniform?34‑15 What is a non‑compulsory uniform?
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#### 34‑15 What is a non‑compulsory uniform?
What is a uniform?
(1) A uniform is one or more items of clothing (including accessories) which, when considered as a set, distinctively identify you as a person associated (directly or indirectly) with:
(a) your employer; or
(b) a group consisting of your employer and one or more of your employer’s \*associates.
When is a uniform non‑compulsory?
(2) Your uniform is non‑compulsory unless your employer consistently enforces a policy that requires you and the other employees (except temporary or relief employees) who do the same type of work as you:
(a) to wear the uniform when working for your employer; and
(b) not to substitute an item of clothing not included in the uniform for an item of clothing included in the uniform when working for your employer;
except in special circumstances.