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  • Uniform and laundry expenses – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about deductions for uniform and laundry expenses. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about the deductions you can claim for a uniform and laundry expenses, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about the deductions you can claim for a uniform and laundry expenses, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

    See also:

    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about the deductions you can claim for a uniform and laundry expenses includes:

    • a description of the clothing or uniform you are required to wear
    • whether the clothes you wear to work identify your employer in any way and if yes, how
    • whether all employees are required to wear the same clothing or whether different clothes can be worn
    • whether you are required to purchase a specific brand or type of clothing, and if so, details of the requirement
    • details or a duty statement advising of the requirement to wear protective clothing as part of your employment
    • whether your employer (or any other party) pays you an allowance, or reimburses you, for any expenses you incur in relation to the clothing. If so, detail
      • how much money you receive
      • who pays you the money
      • how the money is administered, for example, whether you submit a claim form or are paid an allowance in your salary
    • whether you wear any of the clothing outside of work, and if so, the percentage of time you wear the clothing for work-related activities
    • if applicable, a copy of your employers uniform policy and details of how the policy is enforced
    • whether you kept receipts, invoices or other written evidence to support your claim
    • how often you wash your work clothes
    • how you calculated your claim
    • whether you launder your work clothes alone or with other clothes that do not relate to your work
    • whether your clothing protects you in your work environment and, if so
      • why you wear the protective clothing
      • what it protects
      • how it differs to normal clothes
    • any other documents that will support the statements made in your application.

    Next steps:

      Last modified: 30 Nov 2017QC 19083