• D3 Work-related clothing, laundry and dry-cleaning expenses 2016

    This question is about expenses you incurred as an employee for work-related:

    • protective clothing
    • uniforms
    • occupation-specific clothing
    • laundering and dry-cleaning of clothing listed above.

    You can claim the cost of a work uniform that is distinctive (such as one that has your employer's logo permanently attached to it) and it must be either:

    • a non-compulsory uniform that your employer has registered with AusIndustry (check with your employer if you are not sure), or
    • 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.

    You can also claim the cost of:

    • occupation-specific clothing which allows people to easily recognise that occupation (such as the checked pants a chef wears when working) and which are not for everyday use
    • 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). You can claim the cost of protective equipment such as hard hats and safety glasses at item D5.

    You can also claim the cost of renting, repairing and cleaning any of the above work-related clothing.

    You cannot claim the cost of purchasing or cleaning plain uniforms or clothes, such as black trousers, white shirts, suits or stockings, even if your employer requires you to wear them.

    Did you have any work-related clothing, laundry or dry-cleaning expenses?

    No

    Go to question D4 Work-related self-education expenses 2016, or return to main menu Individual tax return instructions 2016.

    Yes

    Read on.

    Answering this question

    You will need:

    • receipts
    • invoices, or
    • other written evidence (such as diary records)

    if you need written evidence.

    See also:

    You must have written evidence for your laundry and dry-cleaning expenses if:

    • in the case of laundry expenses, the amount of your claim is greater than $150, and
    • your total claim for work-related expenses exceeds $300. The $300 does not include car and meal allowance, award transport payments allowance and travel allowance expenses.

    If you did washing, drying or ironing yourself, you can use a reasonable basis to calculate the amount, such as $1 per load for work-related clothing, or 50 cents per load if other laundry items were included.

    If you received assessable income from your work as an employee outside of Australia that is shown on a PAYG payment summary - foreign employment, you must claim any deductible work-related clothing, laundry or dry-cleaning expenses you incurred in earning that income at this item.

    If you received assessable foreign employment income that is not shown on a PAYG payment summary - foreign employment you must claim your deductions against that income at item 20 Foreign source income and foreign assets or property 2016.

    Completing your tax return

    Step 1

    Add up all your deductible work-related clothing, laundry and dry-cleaning expenses.

    You can add up your claim and then go to step 2.

    Step 2

    Write the total at C item D3.

    Step 3

    Select the code letter that describes the main type of clothing you are claiming for:

    C

    compulsory work uniform

    N

    non-compulsory work uniform

    S

    occupation-specific clothing

    P

    protective clothing

    Print the letter in the Claim type box at the right of C item D3.

    See also:

    • Taxation Ruling TR 98/5 - Income tax: calculating and claiming a deduction for laundry expenses
    • Taxation Ruling TR 97/12 - Income tax and fringe benefits tax: work-related expenses: deductibility of expenses on clothing, uniform and footwear
    • Taxation Ruling TR 2003/16 - Income tax: deductibility of protective items
    • Taxation Ruling TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees
    • Taxation Determination TD 1999/62 - Income tax: what are the criteria to be considered in deciding whether clothing items constitute a compulsory corporate uniform/wardrobe for the purposes of paragraph 30 of Taxation Ruling TR 97/12?

    Where to go next

      Last modified: 26 May 2016QC 48515