Approved Occupational Clothing Guidelines – The Treasury
On 7 August 2017, the Minister for Revenue and Financial Services remade the legislative instrument Approved Occupational Clothing Guidelines, made under Division 34 of the Income Tax Assessment Act 1997, without significant amendment.
Division 34 sets out the rules and regulatory requirements for determining the tax deductibility for expenses on non-compulsory uniforms. Under Division 34, the design of a non-compulsory uniform must be registered on the Register of Approved Occupational Clothing, maintained by the Department of Industry, Innovation and Science. A design can only be approved for registration if it meets the criterial set out in the Guidelines.
Consistent with Government best practice regulation requirements for sunsetting instruments, Treasury, after consulting stakeholders, has assessed the Guidelines as operating effectively and efficiently.