Clothing Uniform Expenses – Work Related Deductions

Man in tax deductible protective clothingThe Australian Tax Office (ATO) does not allow you to claim a deduction for your work clothing, dry cleaning or uniform where:

  • Your uniform is a plain uniform with no specific logos/markings on it;
  • You wear your normal clothing/shoes to work- even if they are to protect you:
  • Clothes that you are required to wear for work, e.g trousers, black shoes, collared shirts, suits, that are not specific to your occupation even if your employer tells you that you have to wear them as part of your ‘uniform’.

The ATO will allow you to claim the cost of clothing that must be work for your protection at work i.e safety vests, non-slip shoes, steel cap boots, heavy duty shirts and pants, aprons, overalls etc.

You can also claim the costs of a compulsory uniform that has been made and designed by your employer. You may also be able to claim the cost of parts of a uniform that are a part of a compulsory unfirm, eg, specific shoes, stockings that are required by your employer as part of their uniform policy. This includes the cost of dry cleaning your uniform.

You may be able to claim the cost of a non-compulsory work uniform/clothing where your employer has registered the design with AusIndustry.

Dry Cleaning – You must have written evidence if your claim is more than $150 for dry cleaning or you can estimate the cost of cleaning your uniform using the basis of $1 per load ( for work clothing only) or 50 cents per load if other clothing is included.