This section is about 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, for example rip proof items of clothing made with heavy duty mesh that are designed to protect you. Jeans and cotton drill shirts, shorts and trousers are not designed to protect you from the risk of illness or injury in the workplace. 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 only.
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.
Want to know what work-related expenses you may be entitled to claim?
We provide information and videos to help you understand what you can claim, see Deductions you can claim.
Expenses relating to foreign employment income
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 work-related travel expenses you incurred in earning that income at this section.
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 the Foreign income, assets and entities section and select Foreign employment.
Depreciation and capital allowances tool
You can use the Depreciation and capital allowances tool to work out any deductible decline in value. To access the tool, select the 'Work it out' link in the Deductions section on the Prepare return screen.
Completing this section
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. 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.
We have pre-filled your tax return with work-related clothing, laundry and dry-cleaning expense information provided to us. Check these work-related clothing, laundry and dry-cleaning expenses and add those that have not been pre-filled.
- For each work-related clothing, laundry and dry-cleaning expense that has not been pre-filled in your tax return, select Add.
- Select the Clothing type and enter the amount.
- Select Save.
- Select Save and continue.
Note: If you used the Depreciation and capital allowances tool, fields containing information from the tool cannot be directly adjusted in myTax. To make any adjustments to this information, or to add new assets to the tool, select Work it out.
- Keeping your tax records
- 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?