Approved Occupational Clothing Guidelines 2017 (Cth)

COMMONWEALTH OF AUSTRALIA

Income Tax Assessment Act 1997

FORMULATION OF GUIDELINES UNDER DIVISION 34

I, KELLY O'DWYER, the Minister for Revenue and Financial Services, acting under Division 34 of the Income Tax Assessment Act 1997:

formulate the attached Guidelines under Division 34 of the Income Tax Assessment Act 1997.

The attached Guidelines commence on 1 October 2017, and the previous Guidelines are revoked with effect from the same day.

Dated this 7th day of August 2017

KELLY O'DWYER Minister for Revenue and Financial Services

APPROVED OCCUPATIONAL CLOTHING GUIDELINES 2017

CONTENTS

Clause

INTRODUCTION 1

LEGISLATIVE AUTHORITY 4

DEDUCTIBILITY OF EXPENDITURE 6

REGISTER OF APPROVED OCCUPATIONAL CLOTHING

Background 11 Benefits of Registration 12 Contents 13 Registration of Employers and Occupational Clothing Designs 14 Registration Procedure 15 Access to the Register 16

REGISTRATION CRITERIA 17

FACTORS TO BE CONSIDERED

Nature of the Employer's Business or Activities 19 Single Items of Clothing 20 Corporate, Product or Service Identifiers 21 'Stand Alone' Identifiers 23 Pattern Identifiers 25 Colours 27 Range 31 Durability 32 Changes to Designs 34 Accessories 37

DEFINITIONS

Class of Employees 39 Employees 40 Compulsory Occupational Clothing 41 Corporate 42 Corporate, Product or Service Identifiers 43 Design 44 Occupational Clothing 47 Occupation Specific Clothing 48 Protective Clothing 51

CONTACT ADDRESSES 54

APPROVED OCCUPATIONAL CLOTHING GUIDELINES 2017

INTRODUCTION

1. NOTE: The material appearing below in italics is explanatory only and does not form part of the Guidelines formulated under Division 34 of the Income Tax Assessment Act 1997 (the Act).

2. These Guidelines outline:

(a) the tax law as it relates to occupational clothing; (b) the steps that need to be undertaken by employers to have designs of occupational clothing registered; and (c) the factors that will be considered in determining whether designs of occupational clothing may be registered.