Things you need to know
To claim a deduction for work-related clothing expenses you incur as an employee, the expenses must be for clothing that is:
- protective clothing and footwear, such as 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) that you wear while working to either
- protect you from the real and likely risk of illness or injury
- prevent damage to your ordinary clothes, your work or work environment may cause (you can claim the cost of protective equipment, such as hard hats and safety glasses at question D5)
- a non-compulsory uniform that your employer registers on the Register of Approved Occupational Clothing (check with your employer if you're not sure)
- a compulsory uniform that is a set of clothing or a single item that is distinctive (such as one that has your employer’s logo permanently attached to it) and identifies you as an employee of an organisation. Your employer must make it compulsory to wear the uniform through a strictly enforced workplace agreement or policy. Items may include shoes, stockings, socks and jumpers where they are an essential part of a distinctive compulsory uniform and your employers policy specifies the colour, style and type.
- occupation-specific that allows people to distinctly identify your occupation (such as the chequered pants a chef wears when working) and aren't for everyday use.
You can also claim the cost of renting work-related clothing from these categories.
Laundry, dry-cleaning and repairs
You can also claim the costs you incur to launder, dry-clean or repair work-related clothing from these categories.
You can't claim the cost of buying or cleaning plain uniforms or clothes, such as black trousers, white shirts, suits or stockings, even if your employer requires you to wear them.
If you launder, dry or iron your work-related clothing, you can use a reasonable basis to calculate the amount, work it out as:
- $1 per load (if you wash only your work clothes in that load)
- 50c per load (if you mix other clothes in with your work clothes).
Use the actual costs you incur to work out your claim for dry-cleaning and repair expenses.
You must claim at this question any deductible work-related clothing, laundry or dry-cleaning expenses you incur in earning assessable income on an income statement or a PAYG payment summary – foreign employment.
If you receive assessable foreign employment income that isn't on an income statement or a PAYG payment summary – foreign employment, you must claim your deductions at question 20 Foreign source income and foreign assets or property 2025.
For more information, see:
- 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?
If you don't have work-related clothing expenses, go to question D4 Work-related self-education expenses 2025.
What you need to answer this question
If your total claim for all work-related expenses is $300 or less, you need records (such as a document or spreadsheet) to show how you calculate your claim.
If you exceed the $300 limit, you must have written evidence of all your expenses (such as receipts or invoices), except the laundry expenses (excluding dry-cleaning) if they are $150 or less.
Use the actual costs you incur to work out your claim for dry-cleaning and repair expenses.
Total laundry expenses $150 or less
If your total claim for work-related laundry expenses is $150 or less, you can claim a deduction without written evidence. You will however, need a record (like a spreadsheet or document) that shows:
- a description of your work-related clothing
- how you work out the amount of your claim.
If your total work-related expenses exceed the $300 limit, you can still claim laundry expenses of $150 or less as part of the $300 without written evidence. For more information on these limits and evidence you require, see Record keeping exceptions.
You need to keep records for 5 years (in most cases) from the date you lodge your tax return.
Completing your tax return
To complete this question, follow the steps.
Step 1
Add up all your deductible work-related clothing, laundry and dry-cleaning expenses.
Step 2
Write the total at question D3 – label C.
Step 3
Select the code from the table that describes the main type of clothing you're claiming. Print the letter in the Claim type box at question D3 – label C.
|
Code |
Type of work-related clothing |
|---|---|
|
C |
Compulsory work uniform |
|
N |
Non-compulsory work uniform |
|
S |
Occupation-specific clothing |
|
P |
Protective clothing |
Where to go next
- Go to question D4 Work-related self-education expenses 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question D2 Work-related travel expenses 2025.