Uniform Deductions

Has your tax agent advised you what you can and cannot claim as a uniform expense?

You are able to claim a tax deduction for the expense of purchasing and cleaning occupation-specific apparel, protective clothes as well as, unique uniforms.

For a tax deduction you need to have written proof that you bought the clothes and journal records or written proof of your laundry expenses.

Occupation-specific uniform

You are able to claim a tax deduction for clothes which are unique for your profession, not day-to-day by nature and enables the general public to conveniently identify your profession – for example the checked trousers a chef would wear.

Protective uniform

You are able to claim for clothes and shoes which you wear to protect yourself from the risk of illness or injuries presented by your income-earning activities or even the environment in which are required to work.

Protective uniform includes:

fire-resistant and sun-protection clothes.

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.

Ordinary clothes (for example denims, drill shirts, shorts, pants, socks, closed footwear) are usually not considered to be protective clothes should they lack protective properties intended for the hazards of the work.

Work uniforms

You are able to claim a deduction for a uniform, possibly compulsory or non-compulsory, which is distinctive and unique for the enterprise you’re working for.

Clothes is unique if it’s been created and designed exclusively for the business. Clothes are distinctive if it has the employer’s company logo permanently attached as well as the clothes are unavailable for the general public.

Compulsory work uniform

This can be a range of clothes that distinguishes you being a staff and the company has a firm enforced policy which makes it mandatory that you wear the uniform when you’re at your workplace.

Non-compulsory work uniform

You can’t claim costs borne for non-compulsory work clothing unless of course your workplace has registered the design and style with AusIndustry.

Footwear, socks and stockings cannot form a part of a non-compulsory work uniform, nor can just one item for instance a sweater.

Laundry

You are able to claim the expense of laundry such as washing, drying and ironing eligible work clothes, or getting them dry-cleaned.

Not sure if you are able to claim for your uniform yet? Contact our expert Cranbourne tax agents on 1300 300 106 to find out if you can claim it.