Work-related clothing, laundry and
You may be able to claim a deduction for the costs you incur when you buy, rent, repair or clean your work clothing. Deductible work clothing includes:
- compulsory uniforms and corporate wardrobes
- a single item of distinctive clothing, such as a jumper, shirt or tie with the employer's logo if it is compulsory for you to wear it
- a non-compulsory corporate uniform, if your employer has registered the design with AusIndustry
- protective clothing.
Protective clothing and footwear protects you from the risk of illness or injury, or to prevent damage to your conventional (everyday) clothes, caused by your work or work environment.
Examples of protective clothing include:
- fire-resistant clothing
- sun-protection clothing
- safety-coloured vests
- rubber boots
- steel-capped boots, safety hats, safety goggles, gloves, overalls, heavy duty shirts and trousers that are designed to protect the wearer from risk of injury at work.
Jeans, drill shirts and trousers that are not designed to protect the wearer are not considered to be protective clothing.
Sunglasses, sunhats and sunscreens are not considered to be items of protective clothing, but you can claim a deduction for these items if you:
- have to work in the sun for all or part of the day
- use these items to protect yourself from the sun while at work.
Laundry and dry-cleaning expenses
You can claim a deduction for the cost of washing, drying and ironing your deductible work clothing as laundry expenses. This also includes laundromat expenses and the actual cost of dry-cleaning.
You do not need to keep receipts or other written evidence of your claim if the total amount of your laundry expenses is $150 or less, or your total claim for work-related expenses is $300 or less. However, you must be able to show how you worked out your claim.
If your claim for laundry expenses is more than $150 and your total claim for work-related expenses is more than $300 (not including car, meal allowance, award transport payment allowance and travel allowance expenses), the records you must keep include:
- receipts, or other written evidence of your expenses
- diary entries you make to record
- your small expenses ($10 or less) totalling no more than $200 for which you do not have a receipt
- expenses that you cannot get any kind of evidence for regardless of the amount – for example, a diary record of your laundromat costs.