Clothing and Tax

David Andreoli

David Andreoli

Balanced Bookkeeping & Tax

There is always some confusion about what constitutes a deduction for work clothing.  You can claim a deduction for the costs you incur to buy, hire, or repair clothing (and footwear) only if it falls within one of the following categories:

Occupation-Specific Clothing – must distinctly identify you with your occupation (chef’s chequered pants for example).  This means that if you work in an office, you cannot claim a deduction for black pants as these would be worn across multiple professions, the clothing needs to be easily identifiable to a particular profession.

Protective Clothing – clothing or footwear that protects you from specific risks of illness or injury from your job or work environment.  Items must have protective features and provide some form of protection.  Examples – Hi-Viz vests, steel-capped boots, heavy-duty shirts & pants.  Ordinary clothes are not deductible as they do not have protective features, even if you only wear them at work.

Compulsory Uniforms – a set of clothing that identifies you as an employee of an organisation usually by way of the employer logo embroidered on the uniform.

Non-Compulsory Uniform – The least used of the 4, this one only applies if the employer has registered the design with AusIndustry.

If you would like any further information on any of the above or have any general tax questions give us a call.

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