Can I claim clothing and uniforms on my tax return in Australia?
Yes, you can claim clothing and uniform expenses on your tax return in Australia, but only if they are occupation-specific, protective, or a compulsory uniform with a permanent logo. Conventional clothing is generally not deductible.
Was this helpful?
14 readers found this helpful
14 readers found this helpful
How it works in practice
Deductible Work Clothing
You can claim a deduction for the cost of purchasing and cleaning certain work-related clothing and uniforms in Australia. For clothing to be deductible, it must fall into one of three categories: occupation-specific clothing, protective clothing, or a compulsory uniform. Occupation-specific clothing is clothing that distinctly identifies you as working in a particular occupation, like a chef's chequered pants or a nurse's scrubs.
Types of Claimable Clothing
Protective clothing is also deductible if it protects you from illness or injury, such as high-visibility vests, steel-capped boots, or non-slip footwear. A compulsory uniform is a set of clothing that identifies you as an employee of an organisation and must have a permanent, prominent logo. You can also claim laundry and dry-cleaning expenses for these types of clothing.
Important exceptions
None identified.
Non-Deductible Clothing
- Conventional Clothing: You cannot claim a deduction for conventional clothing, even if your employer requires you to wear it (e.g., a suit, black trousers, or a plain white shirt). This applies even if you only wear it for work and don't wear it outside of work hours.
- Clothing without Logos: If a uniform does not have a compulsory, permanent logo, it's generally not deductible unless it falls under occupation-specific or protective categories.
- Initial Purchase of General Workwear: Costs associated with buying or cleaning plain, everyday clothes worn for work are not claimable.
What you should do now
-
Determine if your work clothing is occupation-specific, protective, or a compulsory uniform with a permanent logo.
-
Keep detailed records of all clothing purchases, including receipts and the date of purchase.
-
Calculate your laundry expenses, either using the ATO's reasonable laundry allowance or keeping records of actual costs (e.g., dry-cleaning receipts).
-
If claiming protective clothing, ensure it is required by your employer and protects you from specific hazards.
-
When lodging your tax return, include these expenses in the 'Work-related clothing, laundry and dry cleaning expenses' section.
Expert Notes
No expert notes have been added to this question yet.
People also asked
Explore highly relevant questions and get instant verified short answers.