Tax deductible uniforms and occupation-specific clothing

The Australian Tax Office (ATO) specifies eligibility criteria for claiming deductions on uniforms. You or your business can claim a tax deduction on eligible uniform purchases made within 2023-24 financial year (between 1 Jul 2023 to 30 June 2024).

You’ll have until Sunday, 30 June 2024 to make an eligible uniform purchase to claim a deduction for this financial year. 

Not sure whether your uniform purchase is eligible for a tax deduction?

Here’s a summary of the definitions outlined by the ATO for tax deductable uniform, occupation-specific or protective clothing purchases. You can view the full PDF here, or visit the ATO website for more information.

Compulsory Work Uniform

You can deduct expenses for purchasing and cleaning a mandatory work uniform.

This uniform must clearly identify you as an employee of the organization, enforced through a strict policy.

• This includes clothing uniquely made for the employer, with logos, not available to the public.
• It must be distinct to your organization or relate to the products/services it provides.
• Deductions may apply to essential footwear if it's integral to the uniform's distinctiveness.
• A single unique item, like a jumper, is deductible if made exclusively for the employer with a permanent logo and not publicly available.
• Everyday clothing, even if required by your employer, does not qualify as a compulsory uniform for deductions.

Occupation-Specific Clothing

You can deduct the expenses incurred in purchasing or cleaning occupation-specific clothing that clearly identifies you as being affiliated with a specific profession.

• Deductible costs include clothing specific to your job like a chef's uniform or a judge's robe.
• However, clothing that's not occupation-specific or worn across professions isn't deductible, some examples include plain clothing or casual wear, suits, leisurewear, running shoes etc.

Protective Clothing

You can deduct expenses for clothing and footwear used to protect against potential work-related illness or injury. However, there must be a clear connection between your work activities, the risks in your work environment, and the purpose of the clothing in mitigating those risks.

To be considered protective, the items must have both:

• protective features or functions
• a sufficient degree of protection against the risk of illness and injury you are exposed to in carrying out your work.

Protective clothing includes:

• fire-resistant clothing
• sun-protection clothing with a UPF sun protection rating
• safety-coloured vests
• 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 damaging or soiling your ordinary clothes during your work activities.

When You Can't Claim a Deduction

You can’t claim a deduction for buying, hiring, repairing or cleaning conventional clothing you buy for work, even if your employer says the clothing is compulsory or you only wear it at work.

'Conventional clothing’ is everyday clothing worn by people regardless of their occupation – for example, black trousers worn by waiters, business attire worn by office workers, or jeans or drill shirts worn by tradespeople.

Conventional Clothing

• You can't deduct expenses for everyday work clothing like black trousers for waiters or business attire for office workers.
• This includes clothing bought, repaired, or cleaned by your employer or reimbursed expenses.