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Work Related Clothing Deductions In 2024

Work related clothing deduction can be confusing. If you are required to purchase items specifically for work it might seem like a straight forward deduction - Not necessarily, according to the Australian Taxation Office. 

The criteria for a tax deduction when it comes to work related clothing is that it must be mandatory for your employment and unsuitable for everyday wear.

 

There is a lot of grey area around work related clothing. Given the technicalities around this area don’t leave your claim to chance, we’ve put together some helpful tax tips for you to clear up any grey areas when it comes to work related clothing deductions.

Criteria Of Work Related Clothing 

The costs associated with purchasing and maintaining eligible work clothing, uniforms and protective clothing are tax deductible. Eligible work clothing includes:

  • Items that you are required to wear that have your employer’s logo permanently affixed

  • A compulsory uniform that identifies you as an employee of an organisation (police uniforms, paramedics and defence force)

  • Occupation-specific clothing (chefs jacket and pants or traditional nurses’ uniform)

  • Protective clothing and footwear which are items that protect you from the risk of illness or injury, or prevent damage to your ordinary clothes, including:

    • Safety items (glasses, gloves, steel-cap boots, high-visibility clothing, overalls, heavy duty shirts and pants, and fire resistant clothing)

    • Occupation-specific clothing (non-slip shoes)

    • Art smocks, aprons and lab coats

    • Sun protection clothing and sunscreen

    • COVID related items (masks, hand sanitizer and rapid and PCR tests)

What Can't I Claim As Work Related Clothing?

You cannot claim a tax deduction for conventional clothing, even if you are required to wear specific items of clothing (business suits, specific coloured clothing, certain brands or items that your employer sells).

What Can I Claim As Work Related Clothing?
  • The purchase or rent cost of any of the eligible clothing items outlined above

  • Maintenance of any of the eligible clothing items outlined above, including repairing and cleaning any of the work-related or protective clothing mentioned above, with the following provisions:

    • If your tax deduction claim for laundry is under $150, no written documentation is required. The ATO calculates the cost of laundry at $1 per load of work-related clothing, or 50 cents per load if other laundry items are included.

    • If you are claiming dry-cleaning or clothing repairs, you are required to keep receipts.

​Speak to a Tax Specialist today to ensure you are claiming all work related clothing deductions you are entitled to!
 

LAST UPDATED: 25/12/2023

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