Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_4:p17
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 17/21)
Character Range: 200435–203350

earnings were the entity's employee.

Subdivision 34-B—Deduction for your non-compulsory uniform

Table of sections

34-10 What you can deduct
34-15 What is a non-compulsory uniform?
34-20 What are occupation specific clothing and protective clothing?

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 PAYE earners and other 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.

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.

34-20  What are occupation specific clothing and protective clothing?

 (1) Occupation specific clothing is clothing that distinctively identifies you as belonging to a particular profession, trade, vocation, occupation or calling. To determine this, disregard any feature of the clothing that distinctively identifies 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.

Example: Occupation specific clothing includes a nurse's uniform, a chef's checked pants and a religious cleric's ceremonial robes.

 (2) Protective clothing is clothing of a kind that you mainly use to protect yourself, or someone else, from risk of:
 (a) death; or
 (b) *disease (including the contraction, aggravation, acceleration or recurrence of a disease); or
 (c) injury (including the aggravation, acceleration or recurrence of an injury); or
 (d) damage to clothing; or
 (e) damage to an artificial limb or other