Clothes and items you wear at work
Deductions for clothes, glasses, protective gear and other items you wear at work.
Deductions when you buy, repair or launder occupation-specific or protective clothing, or distinctive uniforms.
Deductions for safety goggles or sunglasses used to protect your eyes from the risk of illness or injury while working.
With few exceptions, you can't claim a deduction for a watch or smart watch.
Deductions for items that protect you from the real and likely risk of illness or injury while working.