Work Related Clothing Deduction

Are you required to wear special clothing at work?

Does your work uniform have your employer’s logo permanently attached to it?

Is your work uniform unique to your profession?

Are you required to wear specific uniform for protective purpose?

If you answered Yes to any of the above questions, then you may be entitled to claim deduction for cost of work related uniform and also the cost of washing and dry cleaning.

You can claim the cost of a work uniform that is distinctive and must be either –

• a compulsory uniform that can be a set of clothing or a single item that identifies you as an employee of an organisation. There must be a strictly enforced policy making it compulsory to wear that clothing at work. Items may include shoes, stockings, socks and jumpers where they are an essential part of a distinctive compulsory uniform and the colour, style and type are specified in your employer’s policy.
• a non-compulsory uniform that your employer has registered with AusIndustry (check with your employer if you are not sure), or

You can also claim the cost of –

• protective clothing and footwear to protect you from the risk of illness or injury, or to prevent damage to your ordinary clothes, caused by your work or work environment. Items may include fire-resistant clothing, sun protection clothing, safety-coloured vests, non-slip nurse’s shoes, steel-capped boots, gloves, overalls, aprons, and heavy duty shirts and trousers (but not jeans).
• occupation-specific clothing which allows people to easily recognise that occupation (such as the checked pants a chef wears when working, doctor’s gown, army lieutenant’s dress) and something that an individual won’t wear outside work.

Note – If uniform you wear is conventional i.e. anyone can wear regardless of where they work, this won’t be classified as work related uniform. This would include black pants and white shirt required in a bartending and waiter job. You cannot claim the cost of washing and dry cleaning of such uniform.

For further assistance contact Expert Tax on 0449 952 855 for a no obligation discussion.