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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

SECTION 34-3  What you need to read  

 View history reference [No equivalent]

Employees

34-3(1)  

If you incur expenditure for your non-compulsory uniform, you need to read Subdivision 34-B (which is about deductions for your non-compulsory uniform), starting at section 34-10 .

Employers

34-3(2)  

If you have people working for you who want to deduct expenditure of that kind, you need to read:

· Subdivision 34-C (which is about registering the design of a non-compulsory uniform), starting at section 34-25 ; and
· Subdivision 34-D (which is about appeals from Industry Secretary's decision), starting at section 34-40 .


 



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