An employee can claim tax deductions in relation to non-compulsory uniforms if the uniform design is registered on the Register of Approved Occupational Clothing. These Guidelines set out the criteria that non-compulsory uniform designs must meet to be entered onto this register.
Minor updates have been made to the guidelines to replace references to the ITAA 1936 with references to the ITAA 1997. Previously, the provisions concerning non-compulsory uniforms were in s 51AL of the ITAA 1936, and they have been moved to Division 34 of the ITAA 1997 as part of the Tax Laws Improvement Project. The updated guidelines reflect this change. The ATO has also made other minor and non-substantive improvements to the Guidelines.
For a copy of the Guidelines, go here
For a copy of the Explanatory Statement, click on ES/Supp Material