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  • About question D3

    Question D3 image from tax return for individuals form

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

    • protective clothing
    • uniforms
    • occupation-specific clothing, and
    • 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 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 and stockings, even if your employer requires you to wear them.

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

     

    No

     

    Yes

    Read below.

    Answering this question

    You will need:

    • receipts, invoices or other written evidence, and
    • any diary records of your laundry costs if you need written evidence.

    See more information on written evidence.

    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, including any assessable foreign employment income shown on your PAYG payment summary - foreign employment, you can claim any deductible work-related clothing, laundry or dry-cleaning expenses you incurred in earning that income at this item.

    Completing your tax return

    Step 1

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

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

    You can also use the work-related uniform expenses calculator at www.ato.gov.au/calculators to 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:

    N

    non-compulsory work uniform

    C

    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.

    More information

    For more information on work-related clothing, laundry and dry-cleaning expenses, see:

    Where to go next


     
      Last modified: 29 Jun 2011QC 25460