You can claim expenses you incurred as an employee for work-related:
- protective clothing
- 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 'Other work related expenses.'
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.
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.
Evidence you need if you are claiming
You will need:
- receipts, invoices or other written evidence, and
- diary records of your laundry costs if
- the amount of your laundry expenses claim is greater than $150, and
- your total claim for work-related expenses exceeds $300.
Completing your tax return
- Click on 'add expense'.
- Select your clothing type from the drop down menu.
- Add up all your deductible work-related clothing, laundry and dry-cleaning expenses and enter the total.
- Click on 'Save'.