INCOME TAX ASSESSMENT ACT 1997
LIABILITY RULES OF GENERAL APPLICATION
RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Div 34 inserted by No 121 of 1997.
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
Occupation specific clothing includes a nurse's uniform, a chef's checked pants and a religious cleric's ceremonial robes.
is clothing of a kind that you mainly use to protect yourself, or someone else, from risk of:
(a) death; or
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.
Protective clothing includes overalls, aprons, goggles, hard hats and safety boots, when worn to protect the wearer.
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.
S 34-20 inserted by No 121 of 1997.