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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 34 - Non-compulsory uniforms    View history reference

Subdivision 34-B - Deduction for your non-compulsory uniform    View history reference

SECTION 34-20  What are occupation specific clothing and protective clothing?  

 View history reference ITAA 36

34-20(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.

34-20(2)  

Protective clothing is clothing of a kind that you mainly use to protect yourself, or someone else, from risk of:


(a) death; or


(b) *disease (including the contraction, aggravation, acceleration or recurrence of a disease); or


(c) injury (including the aggravation, acceleration or recurrence of an injury); or


(d) damage to clothing; or


(e) damage to an artificial limb or other artificial substitute, or to a medical, surgical or other similar aid or appliance.

Example:

Protective clothing includes overalls, aprons, goggles, hard hats and safety boots, when worn to protect the wearer.

Meaning of disease

34-20(3)  

Disease includes any mental or physical ailment, disorder, defect or morbid condition, whether of sudden onset or gradual development and whether of genetic or other origin.


 



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