Section CX 30 — Income Tax Act 2007: Distinctive work clothing

CX 30 Distinctive work clothing When not fringe benefit (1) Distinctive work clothing that an employer provides to an employee is not a fringe benefit, whether provided by sale or otherwise. Meaning of distinctive work clothing (2) In this section, distinctive work clothing means clothing, including a single item of clothing, that— (a) is worn by an employee as, or as part of, a uniform that can be identified with the employer— (i) through the permanent and prominent display of a name, logo, or other identification that the employer regularly uses in carrying on their activity or undertaking; or (ii) because the colour scheme, pattern, or style is readily associated with the employer; and (b) is worn in the course, or as an incident, of employment; and (c) is not clothing that employees would normally wear for private purposes. Defined in this Act: distinctive work clothing , employee , employer , employment , fringe benefit Compare: 2004 No 35 s CX 26