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06 Nov 06 Approved Occupational Clothing Guidelines 2006

The Minister for Revenue and Assistant Treasurer, Peter Dutton, acting under Division 34 of ITAA 1997, made Approved Occupational Clothing Guidelines 2006 on 2 November 2006. They were registered on the Federal Register of Legislative Instruments on 3 November 2006 as Legislative Instrument - F2006L03642. 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 Treasurer, or his delegate, formulates written guidelines that set out the criteria that non-compulsory uniform designs must meet to be entered onto the Register.

For a copy of Approved Occupational Clothing Guidelines 2006, go here

For a copy of the Explanatory Statement, click on ES/Supp Material

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