Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 1/10)
Character Range: 752969–755880

4                             Subdivision 12‑D  Benefit, training and compensation payments

34‑7  This Division applies to employers and others
  If an entity is not an employer, but pays (or is liable to pay) *withholding payments covered by subsection 34‑5(3), 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) such withholding payments 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 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)