Key Documents
The Government has reviewed the rules and regulatory requirements in Division 34 of the Income Tax Assessment Act 1997 which deals with tax deductions for expenses for non-compulsory uniforms.
The Division provides that employees can only claim a tax deduction for non-compulsory uniform expenses, where employers have the uniform designs approved and entered on the Register of Approved Occupational Clothing by the Secretary of the Department of Industry, Innovation and Science.
The review considered whether the current arrangements remained fit-for-purpose, necessary and relevant and alternative options.
Review finalised
The Government has completed this review and decided to remake the existing guidelines as they remain fit-for-purpose.
The guidelines can be found on the Federal Register of Legislation.