What work clothing can be claimed?
If you have a compulsory uniform that is strictly enforced at your workplace, then you can claim for the cost of purchasing it. It must have a company logo and identify you with your place of work. You can’t make a claim for normal business wear that does not have a logo, regardless whether your employer requires you to wear it to work.
- Occupation Specific Clothing – You can claim for clothing that is specific to your occupation, is not every day in nature and allows the public to easily recognise your occupation – such as the checked pants a chef wears.
- Protective Clothing – You can claim for clothing and footwear that you wear to protect yourself from the risk of illness or injury posed by your income-earning activities or the environment in which you are required to carry them out. To be considered protective, the items must provide a sufficient degree of protection against that risk. Protective clothing includes:
- fire-resistant and sun-protection clothing
- safety-coloured vests
- non-slip nurse’s shoes
- rubber boots for concreters
- steel-capped boots, gloves, overalls, and heavy-duty shirts and trousers
- overalls, smocks and aprons you wear to avoid damage or soiling to your ordinary clothes during your income-earning activities.
- You can claim the costs of washing, drying and ironing eligible work clothes, or having them dry-cleaned.
- You must have written evidence, such as diary entries and receipts, for your laundry expenses if both:
- the amount of your claim is greater than $150, and
- your total claim for work-related expenses exceeds $300 – not including car, meal allowance, award transport payments allowance and travel allowance expenses.
** The above material has been sourced from the Australian Taxation Office. For further information please visit their website