• Supporting information for private rulings: Uniform and laundry expenses

    This list outlines the documents and information we usually need to process objections about uniform and laundry expenses.


    Send the documents and information with your private ruling application form.

    End of attention

    Uniform and laundry expenses

    • Provide a description of the clothing/uniform you are required to wear.
    • Do the clothes you wear to work identify your employer in any way (for example, an iron on patch)? If yes, how?
    • Are all employees required to wear the same clothing or can different clothes be worn?
    • Are you required to purchase a specific brand or type of clothing? If yes, provide details.
    • Does your employer (or any other party) pay you an allowance, or reimburse you, for any expenses you incur in relation to the clothing? If yes
      • How much money do you receive?
      • Who pays you the money?
      • How is the money administered (for example, do you submit a claim form or are you paid an allowance in your salary)?
    • Do you wear any of the clothing outside of work? If yes, what is the percentage of time you wear the clothing for work-related activities?
    • If your employer has an enforced corporate uniform policy stating that employees are required to wear the clothing, provide a copy and state how the policy is enforced.
    • Have you kept receipts, invoices or other written evidence to support your claim?
    • How often do you wash your work clothes?
    • How did you calculate your claim?
    • When you launder your work clothes, do you wash them alone or with other clothes that do not relate to your work?
    • Does your clothing protect you in your work environment? If yes
      • Why do you wear the protective clothing and what does it protect?
      • How does the protective clothing differ to normal clothes?

    More information

    For more information about requesting a private ruling:

    • visit our website at www.ato.gov.au
    • phone us on 13 28 66.

    Find out more

    End of find out more
      Last modified: 09 Jan 2015QC 19083