Document ID: chunk:federal_register_of_legislation:F2017L01012:body:0:p3
Version: federal_register_of_legislation:F2017L01012
Segment Type: other
Provision Reference: 
Character Range: 5521–8419

imposed upon the employer.

Contents
13. The Register lists those designs of occupational clothing which the administering authority is satisfied meet the criteria set out in these Guidelines.  Under the Act, the Industry Secretary is responsible for deciding whether to register designs of non-compulsory uniforms (section 34-30) and maintaining the Register (section 34-45).  The Secretary can delegate those functions to employees of a certain level within the Department (section 34-65).

Registration of Employers and Occupational Clothing Designs

14. Employers who introduce occupational clothing must apply to have the design entered on the Register if expenses incurred by employees in the rental, purchase or maintenance of the clothing are to be eligible for tax deduction.  Registration will also ensure that employers are not subject to Fringe Benefits Tax in situations where the clothing is provided free or at discounted prices to employees.

Registration Procedure
15. Employers must submit a request for registration of their design on the application form available from the administering authority.  All details required on the form must be provided in order that a full assessment of the eligibility of the design can be undertaken.  An incomplete form will be returned for completion.  This will delay registration.

Access to the Register
16. Any person may inspect, at any reasonable time, the information on the Register held by the administering authority. The contact details for the administering authority, AusIndustry, (a division of the Industry Department) are at the end of these guidelines.

REGISTRATION CRITERIA

17. Whether clothing constitutes *approved occupational clothing is a question of fact and impression that can only be determined on a case by case basis in the light of all the circumstances.

18. For applications for a *design to be entered on the Register to succeed the design, as a whole, must have a distinctive look and a cohesive and obvious identity.  If the clothing is considered to be simply a collection of conventional clothing items the application for registration will fail.  In addition, tax deductions will not be allowable for the expenses incurred in the rental, purchase or maintenance of the clothing and the employer may be subject to Fringe Benefits Tax if the clothing is supplied to employees without cost or at a reduced cost.

FACTORS TO BE CONSIDERED

Nature of the Employer's Business or Activities
19. The nature of the employer's business or activities will be considered when determining the suitability of the designs that make up the approved occupational clothing.  For example, items of clothing that may be suitable for a business operating in an office environment may not be suitable for activities carried on at a plant nursery or a boat building factory.

Single Items of Clothing
20. Single items