▁To S , ▁while ▁officers ▁( and ▁in ▁some ▁cases ▁senior ▁non - comm ission ed ▁officers ) ▁wear ▁the ▁bal mor als ▁instead . ▁The ▁tam ▁o ' sh anter ▁is ▁generally ▁in ▁rough ▁k h aki ▁w ool , ▁while ▁the ▁bal m oral ▁is ▁in ▁fin er ▁quality ▁do e - sk in ▁of ▁a ▁pale ▁tan ▁or ▁grey ▁sh ade . ▁ ▁The ▁tam ▁o ' ▁sh anter ▁was ▁tradition ally ▁worn ▁by ▁various ▁reg iments ▁of ▁the ▁Australian ▁Army ▁which ▁have ▁a ▁Scottish ▁connection . ▁B ▁( Sc ott ish ) ▁Company ▁ 5 th / 6 th ▁Battalion , ▁Royal ▁Victoria ▁Regiment ▁wore ▁both ▁a ▁k h aki ▁and ▁blue ▁bon net ▁at ▁various ▁stages . ▁It ▁appears ▁this ▁has ▁now ▁been ▁su pers eded ▁by ▁the ▁Gl eng ar ry . ▁ ▁Police ▁bands ▁ ▁Hong ▁Kong ▁Police ▁Band ▁bag pip es ▁section ▁we ars ▁a ▁black ▁and ▁red ▁version . ▁ ▁Academ ic ▁tam ▁The ▁vel vet ▁academic ▁tam ▁worn ▁with ▁a ▁t ass el ▁is ▁part ▁of ▁the ▁cer emon ial ▁dress ▁used ▁at ▁many ▁univers ities ▁to ▁distinguish ▁those ▁holding ▁a ▁doctor al ▁degree ▁( e . g . ▁Ph . D , ▁Ed . D ) ▁from ▁those ▁holding ▁other ▁academic ▁degrees . ▁ ▁Although ▁referred ▁to ▁as ▁a ▁" t am ", ▁the ▁academic ▁tam ▁der ives ▁from ▁the ▁T ud or ▁bon net ▁rather ▁than ▁the ▁Scottish ▁tam ▁o ' ▁sh anter , ▁and ▁the ▁cap ▁is ▁constructed ▁of ▁two