Things to know
Complete this section if you incurred work-related clothing expenses such as:
- protective clothing and footwear
- uniforms
- occupation-specific clothing
- laundering and dry-cleaning of this clothing.
To claim a deduction for a work-related expense:
- you must have spent the money yourself and weren't reimbursed
- it must be directly related to earning your income
- you must have a record to prove it (usually a receipt).
You can only claim a deduction for the work-related portion of an expense. You can't claim a deduction for any part of an expense that is not directly related to earning your income or that is private.
If your total claim for all work-related expenses is more than $300, you must have written evidence to prove your claims.
You can claim
Work-related clothing expenses are the costs you incurred for clothing that is:
- protective clothing and footwear that you wear while working to protect you from the risk of illness or injury or 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
- heavy duty shirts and trousers (but not jeans).
- a non-compulsory uniform that your employer has registered on the Register of Approved Occupational Clothing (check with your employer if you are not sure) and you wear the uniform to work.
- a compulsory uniform that is a set of clothing or a single item that is distinctive (such as one that has your employer’s logo permanently attached to it) and 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.
- occupation-specific clothing which allows people to easily recognise that occupation (such as a chequered pants a chef wears when working) and which are not for everyday use. If the clothing may be worn by several professions, it is not considered occupation-specific
Work-related clothing expenses also include the costs you incurred to launder and dry-clean work-related clothing from the categories listed above.
You can also claim the cost of renting and repairing any of the above work-related clothing.
Claim at this section any work-related clothing expenses incurred in earning assessable foreign employment income shown on an income statement or PAYG payment summary – foreign employment.
If you no longer own or use an item costing over $300 (such as chemical protective clothing or biological hazard clothing) and you previously claimed a deduction for its decline in value, you may need to make a balancing adjustment.
Related pages
Claiming deductions
How to claim deductions in your return using myTax.
Clothing, laundry and dry-cleaning expenses
Deductions when you buy, repair or launder occupation-specific or protective clothing, or distinctive uniforms.
You can't claim
You can't claim a deduction if your employer:
- buys, repairs, replaces or cleans your work clothing
- reimburses you for expenses you incur on or for work clothing.
You can't claim a deduction for the cost of buying, hiring, repairing or cleaning conventional clothing you bought to wear for work such as black trousers and a white shirt or suit, even if your employer says this is compulsory or you only wear it when you are at work.
'Conventional clothing' is everyday clothing worn by people regardless of their occupation – for example, business attire worn by office workers or jeans or drill shirts worn by tradespeople.
Don’t show at this section
Don't show the following at this section:
- The cost of protective equipment, such as hard hats and safety glasses, go to Other work-related expenses.
- Expenses you incurred in earning assessable foreign employment income not shown on an income statement/PAYG payment summary – foreign employment, go to Foreign employment.
- For any balancing adjustment, show your
- losses at Other work-related expenses
- profits at Other income.
Any balancing adjustment amounts calculated in the Depreciation and capital allowance tool will show automatically.
Completing this section
In all circumstances, you need to keep evidence such as diary records that show how you calculated your claim.
Where you claim a deduction for:
- buying, dry-cleaning or repairing work-related clothing and footwear and your total work-related expenses claim is
- more than $300, you need to keep written evidence (such as receipts or invoices)
- $300 or less, you can claim the amount you spent without written evidence
- laundry expenses (excluding dry-cleaning expenses) and your total laundry claim is
- more than $150, you must have written evidence (such as receipts or invoices)
- $150 or less, you can claim a deduction without written evidence.
If your total claim for work-related expenses is more than $300, you must have written evidence for all of your work-related expenses. However, you can claim for laundry expenses up to $150 without written evidence. This doesn’t increase the $300 work-related expenses limit to $450.
If you launder, dry or iron your work-related clothing, you can use a reasonable basis to calculate the amount, that is:
- $1 per load for work-related clothing
- 50 cents per load if you mix personal items of clothing with work clothing from one of the categories above.
We pre-fill your tax return with work-related clothing, laundry and dry-cleaning expense information you uploaded from myDeductions. Check them and add any work-related clothing, laundry and dry-cleaning expenses that have not pre-filled.
To claim work-related clothing, laundry and dry-cleaning expenses, you must first show income from salary and wages or foreign employment income in the Income statements and payment summaries section.
To personalise your return to show work-related clothing, laundry and dry-cleaning expenses, at Personalise return select:
- You had deductions you want to claim
- Work-related expenses
To claim your work-related clothing, laundry and dry-cleaning expenses, at Prepare return select 'Add/Edit' at the Deductions banner.
At the Work-related clothing, laundry and dry-cleaning expenses banner:
- For each work-related clothing, laundry and dry-cleaning expense not pre-filled in your tax return, select Add.
- Select the Clothing type and enter the amount.
The Depreciation and capital allowances tool can help you to work our any decline in value deduction. It can also work out any deductible balancing adjustment when you stop holding a depreciating asset. Access this tool in the Deductions section.
Fields from this tool can't be adjusted in myTax. To make any adjustments, or to add new assets to the tool, select the 'Use the depreciation and capital allowances tool' link. - Select Save.
- Select Save and continue when you have completed the Deductions section.
You need to keep records for 5 years (in most cases) from the date you lodge your tax return.
Our myDeductions tool is free to use and is available through the ATO app. The tool makes it easier and more convenient to keep records of your expenses and income in one place, including photos of your receipts and invoices.