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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 34-30  Industry Secretary's decision on application  

 View history reference

Industry Secretary must decide to grant or refuse application

34-30(1)  

 ITAA 36
After considering the application, the *Industry Secretary must decide to either grant or refuse the application.

Criteria for grant of application

34-30(2)  

 ITAA 36
The *Industry Secretary must not decide to grant an application unless he or she is satisfied that the design meets the criteria set out in the *approved occupational clothing guidelines.

Note:

The approved occupational clothing guidelines are created under section 34-55.

When Industry Secretary taken to have refused application

34-30(3)  

 ITAA 36
The *Industry Secretary is taken to have refused an application if he or she does not make a decision by the later of the following times (the deadline):


(a) the end of 90 days (the 90-day period) after the day the Industry Secretary receives the application;


(b) if the Industry Secretary, by written notice given to the applicant within the 90-day period, requests the applicant to give further information about the application - the end of 90 days after the Industry Secretary receives the further information.


 



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