Uniform related expenses
1. Who is entitled to claim uniform deductions? Employees can claim Uniform expenses.
2. My employer paid for my uniform, can I still claim it in my tax? No. You should have spent the money yourself and have the receipt. 3. I wear black trousers to work. Can I claim them? Not unless they are a compulsory uniform – it is that uniform which identifies you as employee of that organisation. The employer has to strictly enforce the uniform through a workplace agreement. For example, nurses have a uniform, SES workers have a uniform.
4. What is Non-compulsory uniform? It is a uniform that your employer has registered with the AusIndustry. 5. Can I claim shoes and socks? Not unless they are a part of your compulsory uniform. 6. I have heard that everyone claims $150 deduction for laundry? Is that correct? You can claim $150 deduction only if you launder Compulsory or non-compulsory uniform. If you spend more than $150 on laundry and uniform expenses, you will need receipts to justify your claim. 7. What is protective clothing? You can claim a deduction for clothing and footwear that you wear to protect you from specific risks of illness or injury from your work activities or your work environment.
Protective clothing includes:
sun-protection clothing with a UPF sun protection rating
non-slip nurse's shoes
protective boots such as steel-capped boots or rubber boots for concreters
gloves and heavy-duty shirts and trousers
occupational heavy duty wet-weather gear
boiler suits, overalls, smocks or aprons you wear to avoid damage or soiling your ordinary clothes during your work activities.
What is Occupation Specific Clothing? You can claim for occupation-specific clothing that distinctly identifies you as a person associated with a particular occupation. For example, the chequered pants a chef wears or a judge's robe.
Occupation-specific clothing, isn't every day in nature and allows the public to easily recognise your occupation.