Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_4:p16
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 16/21)
Character Range: 198025–200722

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, PAYE earners and others
34-7 This Division applies to employers and others

34-5  This Division applies to employees, PAYE earners 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:
 (a) is a *PAYE earner; or
 (b) is not a *PAYE earner, but would be a *PAYE earner apart from paragraph (q) of the definition of salary or wages in subsection 221A(1) of the Income Tax Assessment Act 1936 (which excludes recipients of prescribed payments within the meaning of Division 3A of Part VI of that Act).

 (2) If an individual is not an employee, but is covered by paragraph (1)(a) or (b), this Division applies to him or her as if:
 (a) he or she were an employee; and
 (b) the entity (the notional employer) who pays (or is liable to pay) *PAYE earnings because of which he or she is (or would be) a *PAYE earner were his or her employer; and
 (c) any other individual who receives (or is entitled to receive) *PAYE earnings:
 (i) because of which the other individual is (or would be) a *PAYE earner; and
 (ii) that the notional employer pays (or is liable to pay) to the other individual;
  were the employee of the notional employer.

34-7  This Division applies to employers and others

  If an entity is not an employer, but pays (or is liable to pay) *PAYE earnings, this Division applies to the entity as if:
 (a) it were an employer; and
 (b) an individual to whom the entity pays (or is liable to pay) *PAYE 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)