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
   2. because the colour scheme, pattern, or style is readily associated with the employer; and
4. is worn in the course, or as an incident, of employment; and
5. is not clothing that employees would normally wear for private purposes.

Compare

• 2004 No 35 s CX 26