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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-C - Registering the design of a non-compulsory uniform    View history reference

SECTION 34-25  Application to register the design  

 View history reference

34-25(1)  

 View history reference ITAA 36
The employer of an employee who has, or will have, a * non-compulsory * uniform can apply to the *Industry Secretary for the * design of the uniform to be registered.

Note:

This Division also applies to entities that are not employers: see Subdivision 34-A .

Meaning of design of a uniform

34-25(2)  

 ITAA 36
The design of a * uniform includes features such as its colouring, construction, durability, ornamentation, pattern and shape.

Form of application

34-25(3)  

 ITAA 36
The application must be:


(a) in writing; and


(b) in a form approved in writing by the * Industry Secretary; and


(c) accompanied by such information as the Industry Secretary requires.


 



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