Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 34.3

Employees

             (1)  If you incur expenditure for your non-compulsory uniform, you need to read Subdivision 34-B (which is about deductions for your non-compulsory uniform), starting at section 34-10.

Employers

             (2)  If you have people working for you who want to deduct expenditure of that kind, you need to read:

*         

*         

Table of sections

34-5          This Division applies to employees and others

34-7          This Division applies to employers and others