As the end of the financial year approaches, the Australian Tax Office says taxpayers should be aware of the rules around claiming a deduction for clothing expenses at tax time.
You can claim the cost to buy or clean clothing if it is:
- Protective – clothing that has protective features and offers a significant degree of protection against workplace hazards (e.g. non-slip nurses shoes, fire-resistant clothing, boiler suits and aprons).
- Occupation-specific – clothing that distinctively identifies you as a person associated with a particular job (e.g. a judge’s robe or a chef’s hat).
- Compulsory – your employer requires you to wear a uniform that is distinctive to your organisation.
The ATO says you cannot claim a deduction for ordinary or ‘conventional’ clothes such as jeans, t-shirts or even business attire – even if your employer requires you to wear it or you only wear it at work.
The ATO also says it is important to keep track of your receipts. You can’t claim if you don’t have the right records.
