Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If you are an employee, you can deduct expenditure you incur in respect of your * non - compulsory * uniform if:
(a) you can deduct the expenditure under another provision of this Act; and
(b) the * design of the uniform is registered under this Division when you incur the expenditure.
Note 1: This Division also applies to individuals who are not employees: see Subdivision 34 - A.
Note 2: Employers apply to register designs of uniforms: see Subdivision 34 - C.
(2) You cannot deduct the expenditure under this Act if the * design is not registered at the time you incur the expenditure.
(3) However, this Division does not stop you deducting expenditure you incur in respect of your * occupation specific clothing or * protective clothing.