EXPLANATORY STATEMENT
Issued by authority of the Minister for Revenue and Financial Services
Income Tax Assessment Act 1997
Approved Occupational Clothing Guidelines 2017
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 deductible under a provision of the Income Tax Assessment Act 1997 (the ITAA 1997) and is entered on the Register of Approved Occupational Clothing (the Register). The Register is maintained by AusIndustry, within the Department of Industry, Innovation and Science.
Division 34 of 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Minor changes were made to correct outdated references. Former paragraph 2, regarding the 1992 Budget, is no longer needed. The contact details for the Register of Approved Occupational Clothing have been updated.
The guidelines are a legislative instrument for the purposes of the Legislation Act 2003.
This instrument commences on 1 October 2017 and also revokes and replaces the Approved Occupational Clothing Guidelines 2006 on that date.
Following public consultation, the Government decided to remake the guidelines in their current form as they remain fit-for-purpose.
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Approved Occupational Clothing Guidelines 2017
This Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview of the Legislative Instrument
The Approved Occupational Clothing Guidelines 2017 set out the criteria that designs of non-compulsory uniforms must meet if the designs are to be entered on the Register of Approved Occupational Clothing (the Register). An employee can claim a tax deduction for the rental, purchase or maintenance of a non‑compulsory uniform if the expense is deductible under a provision of the ITAA 1997 and the design of the uniform is entered on the Register.
Human rights implications
This Legislative Instrument does not engage any of the applicable rights or freedoms.
Conclusion
This Legislative Instrument is compatible with human rights as it does not raise any human rights issues.