Clothing Uniform Expenses - Work Related Deductions

When it comes to claiming deductions for work clothing and laundry costs, the Australian Taxation Office (ATO) is very specific about what qualifies. Just because your employer requires you to wear certain clothes to work doesn’t automatically make them tax-deductible.

What You Can’t Claim

You cannot claim a deduction for clothing that is:

• Plain or generic (e.g. black trousers, white shirts) with no logos or unique design;

• Clothing that doubles as everyday wear, even if your employer requires it;

• Protective in nature (e.g. closed shoes) but still classified as standard fashion items;

• Standard office attire, such as suits, business shirts, or corporate-style black shoes.

Even if your employer tells you the clothing is part of your 'uniform', unless it's specific and registered (or protective), it's likely not deductible.

What Is Tax-Deductible

The ATO does allow you to claim work clothing expenses when they meet certain strict criteria:

1. Protective Clothing

You can claim clothing and footwear that protects you from injury or illness, such as:

• Steel cap boots

• Non-slip shoes

• High visibility vests

• Overalls, aprons, or heavy-duty pants/shirts

These items must be specifically designed for the job and offer protection beyond normal wear.

2. Compulsory Uniforms

You can claim the cost of uniforms if they are:

• Compulsory—your employer requires it under an enforceable dress code; and

• Distinctive—e.g. branded with company logos or specific colours/designs unique to your workplace.

This includes branded shirts, required stockings, belts, or specified shoes.

3. Non-Compulsory Uniforms

You may be able to claim for a non-compulsory uniform—but only if:

• The uniform design is registered with AusIndustry;

• You’ve paid for it out of pocket and have documentation.

Check with your employer if the uniform has been registered.

Laundry and Dry Cleaning Expenses

You can claim the cost of washing, drying and ironing deductible clothing:

• Up to $150—no written evidence is required, but you must be able to show how the claim was calculated.

• Over $150—you must keep receipts or records.

• Standard estimates:

  • $1 per load (only work-related clothing)

  • 50 cents per load (if other clothing is included)

Make sure only eligible work-related clothing is included when calculating your laundry deduction.

Final Tip: Always keep good records—receipts, employer policy documents, and laundry logs. If you're ever audited, you'll need to prove your expenses were legitimate under ATO rules.

Need help maximising your deductions? Get in touch with Dolman Bateman today for personalised advice.

Meeting with Gavin Bateman

Book Now

Disclaimer:

The information provided in this article is general in nature and does not constitute personal financial, legal or tax advice. While every effort has been made to ensure the accuracy of this content at the time of publication, tax laws and regulations may change, and individual circumstances vary. Dolman Bateman accepts no responsibility or liability for any loss or damage incurred as a result of acting on or relying upon any of the information contained herein. You should seek professional advice tailored to your specific situation before making any financial or tax decision.