EXPLANATORY STATEMENT
Income Tax Assessment Act 1997
Approved Occupational Clothing Guidelines – Updated
(Issued by authority of the Minister for Revenue
and Assistant Treasurer)
An employee can claim a tax deduction for the rental, purchase or maintenance of a non-compulsory uniform if the design of the uniform is entered on the Register of Approved Occupational Clothing (the Register). The Register is maintained by the Department of Industry, Tourism and Resources.
Division 34 of the Income Tax Assessment Act 1997 (the ITAA 1997) provides for the Treasurer, or his delegate, to formulate written guidelines that set out the criteria that non-compulsory uniform designs must meet to be entered onto the Register.
Minor changes have been made to the table in clause 31 of the guidelines to ensure that the correct interpretation of the table is made in relation to the total scope of colour/pattern/print combinations. The updated guidelines clarify the table.
A contents table and a definition of “class” of employees at clause 40 have also been inserted. Minor updates have been made to the AusIndustry contact information in clause 54.
The guidelines are a legislative instrument for the purposes of the Legislative Instruments Act 2003.
This instrument commenced on the day after it was registered on the Federal Register of Legislative Instruments.
Consultation was not undertaken in relation to this instrument because it is minor in nature and does not substantially change the law.