Provides employees with tax deductions for the cost of renting, purchasing or maintaining a non-compulsory uniform, where this clothing is registered by employers. Employers are also eligible for fringe benefit tax (FBT) concessions on any contribution they make towards the employee’s uniforms.
At a minimum, you must:
- be an employer in Australia with a non-compulsory corporate uniform that meets the approved occupational clothing guidelines
- have a complete outfit as a non-compulsory uniform which includes a company identifier.
Other eligibility requirements apply.