Clothing and Laundry
You can claim a deduction for the cost of buying and cleaning occupation-specific clothing, protective clothing and unique, distinctive uniforms.
Clothing that is specific to your occupation can be claimed. It allows the public to easily recognise your occupation and must not be everyday in nature. An example is the checked pants worn by chefs.
The cost of purchasing or cleaning clothes you bought to wear for work that are not specific to your occupation cannot be claimed. An example is black trousers for a bartender.
Clothing and footwear can be claimed if they are worn to protect yourself from the risk of illness or injury posed by your income-earning activates or the environment in which you are required to carry them out. In order for the items to be considered protective they must provide a sufficient degree of protection against that risk. Examples are rubber boots for concreters or non-slip nurse’s shoes.
Compulsory work uniforms
Compulsory or non-compulsory uniforms that are unique and distinctive to the organisation you work for can be claimed as a deduction. Clothing is unique if it has been designed and made only for the employer. Clothing is distinctive if it has the employer’s logo permanently attached and the clothing is not available to the public.
Non-compulsory work uniforms
Non-compulsory work uniforms cannot be claimed unless your employer has registered the design with AusIndustry. Shoes, socks and stockings can never form part of a non-compulsory work uniform. You cannot claim a deduction for a single item of non-compulsory uniform, such as a jumper.
Cleaning of work clothing
You can claim the costs of washing, drying and ironing eligible work clothes, or having them dry cleaned. You must have written records, such as receipts and diary entries if both of the following apply:
- The amount of your claim is greater than $150
- Your total claim for work-related expenses exceeds $300