CTHIn ForceAct
Income Tax Assessment Act 1997
34‑3 What you need to read34‑3 What you need to read
Start here
Get a plain-English read of 34‑3 What you need to read
Turn the raw legal text into a practical explanation grounded in Income Tax Assessment Act 1997.
#### 34‑3 What you need to read
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.