INCOME TAX ASSESSMENT ACT 1997 - SECT 34.3 What you need to read
INCOME TAX ASSESSMENT ACT 1997 - SECT 34.3
What you need to read(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.
(2) If you have people working for you who want to deduct expenditure of that kind, you need to read:
- Subdivision 34 - C (which is about registering the design of a non - compulsory uniform), starting at section 34 - 25; and
- Subdivision 34 - D (which is about appeals from Industry Secretary's decision), starting at section 34 - 40.
34 - 5 This Division applies to employees and others
34 - 7 This Division applies to employers and others