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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-F - Approved occupational clothing guidelines    View history reference

SECTION 34-55  Approved occupational clothing guidelines  

 View history reference

34-55(1)  

 View history reference ITAA 36
The Minister must, by legislative instrument, formulate written guidelines (the approved occupational clothing guidelines) setting out criteria that *designs of uniforms must meet if the designs are to be registered.

Matters to be taken into account in making guidelines

34-55(2)  

 View history reference ITAA 36
In making *approved occupational clothing guidelines, the matters to which the Minister is to have regard include:


(a) how distinctively a *uniform's *design identifies the wearer as a person associated (directly or indirectly) with:


(i) the applicant for registering the uniform's design; or

(ii) a group consisting of the applicant and one or more of the applicant's *associates; and


(b) the nature of the *business or activities the applicant carries on.

34-55(3)  

(Repealed by No 58 of 2006)


 



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