Document ID: chunk:federal_register_of_legislation:C2025C00029:section:129:p9
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 129 (pt 9/10)
Character Range: 749382–752359

32‑55 (which defines in‑house dining facility);
              * subsection 32‑60(1) (which defines dining facility);
              * paragraph 32‑65(3)(b).

Property occupied by group company
 (2) Those provisions also cover property occupied by that other company as if the company occupied that property.

32‑90  Partnerships
  In the case of a partnership:
              * item 1.8 (exception for providing employee with an allowance) of the table in section 32‑30; and
              * subsection 32‑65(3) (which defines business meeting);
apply to a partner in the same way as they apply to an employee of the partnership, but only for the purposes of calculating, in accordance with section 90 of the Income Tax Assessment Act 1936, the partnership's net income or partnership loss.

Division 34—Non‑compulsory uniforms

Table of Subdivisions
 Guide to Division 34
34‑A Application of Division 34
34‑B Deduction for your non‑compulsory uniform
34‑C Registering the design of a non‑compulsory uniform
34‑D Appeals from Industry Secretary's decision
34‑E The Register of Approved Occupational Clothing
34‑F Approved occupational clothing guidelines
34‑G The Industry Secretary

Guide to Division 34

34‑1  What this Division is about

      This Division is about deductions for the costs of non‑compulsory uniforms.

Table of sections
34‑3 What you need to read

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.

Subdivision 34‑A—Application of Division 34

Table of sections
34‑5 This Division applies to employees and others
34‑7 This Division applies to employers and others

34‑5  This Division applies to employees and others
 (1) This Division applies not only to an individual who is an employee. It also applies to an individual who is not an employee, but who receives, or is entitled to receive, *withholding payments covered by subsection (3).
 (2) If an individual is not an employee, but is covered by subsection (1), this Division applies to the individual as if:
 (a) he or she were an employee; and
 (b) the entity, who pays (or is liable to pay) *withholding payments covered by subsection (3) that result in the individual being in receipt of, or entitled to receive, such payments, were the individual's employer; and
 (c) any other individual who receives (or is entitled to receive) *withholding payments covered by subsection (3):
 (i) that result in that other individual being in receipt of, or entitled to