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CX 29: Entertainment
or “Rules for when entertainment from your employer is considered a fringe benefit”
You could also call this:

“Employer-provided clothing with company branding isn't taxed as a benefit”

If your employer gives you special work clothing, it’s not counted as a fringe benefit. This applies whether they sell it to you or give it to you in another way.

Distinctive work clothing means clothes that show you work for your employer. This could be a single item or a full outfit. The clothing needs to have your employer’s name, logo, or other identification shown clearly and permanently on it. Or, it could be in colours or a style that people easily connect with your employer.

You need to wear this clothing for work or because of your job. It shouldn’t be the kind of clothes you’d normally wear when you’re not working.

Remember, for it to count as distinctive work clothing, it must meet all these requirements. If it does, your employer won’t have to pay fringe benefit tax on it.

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Next up: CX 31: Contributions to income protection insurance

or “Employer payments for taxable income protection insurance aren't a fringe benefit”
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Part C Income
Excluded income: Exclusions and limitations

CX 30Distinctive work clothing

  1. Distinctive work clothing that an employer provides to an employee is not a fringe benefit, whether provided by sale or otherwise.

  2. In this section, distinctive work clothing means clothing, including a single item of clothing, that—

  3. is worn by an employee as, or as part of, a uniform that can be identified with the employer—
    1. 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
      1. because the colour scheme, pattern, or style is readily associated with the employer; and
      2. is worn in the course, or as an incident, of employment; and
        1. is not clothing that employees would normally wear for private purposes.

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