What is a uniform? When is a uniform NON COMPULSORY?
What is occupation specific clothing?
Subdivision
34-A makes it clear that a person can only claim a deduction for a NON CUMPULSORY uniform if he/she is an employee.It defines an employee as
A PAYE taxpayer, or ...
A taxpayer receiving prescribed payments from which tax instalments are made
In other words, if you have tax deductions made from your pay, you are considered to be an 'employee' for this division.
You can NOT deduct the cost of a non-compulsory uniform unless…
it is
occupation specific clothing orit is
protective clothingSection
34-10 allows you to claim a deduction for a NON-COMPULSORY UNIFORM If you can deduct the expense (under section 8-1, the general deduction provision)
If your employer registers the design of the uniform under section 34-25.
Section
34-15 (Subdivision 34-B) defines a uniform asOne or more items of clothing,
Which when considered as a set,
Distinctively identify you as a person associated with your employer (or his associates)
NON COMPULSORY?
Unless your employer consistently enforces a policy that requires employees
(a) To wear the uniform when working
(b) Not to substitute an item of clothing NOT included in the uniform
the uniform is NON-COMPULSORY
This section will not stop you claiming a deduction for
Occupation specific clothing, or,
Protective clothing
just because your employer has not registered them as non-compulsory uniforms
What is occupation specific clothing?
Section
34-20 defines it as clothing which distinctively identifies you as a member of a particularProfession
Trade
Vocation
Occupation or calling
The fact that it identifies you as an employee of your employer is disregarded.
What is protective clothing?
Section
34-20 defines it as clothing that you principally use to protect yourself, or another person, from risk of:Death; or
Disease
Injury
Damage to clothing
Damage to artificial limbs, etc
Section 34-25 allows an employer to apply to the Secretary to the Department of Industry, Science and Tourism to register the design of a uniform. The design will include features such as its
Colouring
Construction
Durability
Ornamentation
Pattern
Shape
If the Authority refuses to register a uniform, the employer can appeal to the Tribunal under section 34-40
Section 34-45 empowers the Authority to maintain the Register of Approved Occupational Clothing, in which details of all such non-compulsory uniforms, which can attract a tax deduction, are maintained.
Section 34-55 requires the Treasurer to formulate the guidelines, under which such non-compulsory uniforms will be approved, taking into account:
(a) How distinctively the uniform's design identifies the wearer as a person associated with the employer or his associates
(b) The nature of the employer's business activities
