Uniform and Laundry Expense Deductions
There are many different jobs that require a certain type of attire or compulsory uniform. Did you know that most of these items could potentially be counted as a deductible expense? You can claim the cost for buying and cleaning occupation-specific clothing, protective gear and unique, distinctive uniforms.
There are some criteria that needs to be fulfilled, for your uniform/attire expenses to be claimed as a deductible expense.
The cost of the attire must be paid for by yourself. If your company has purchased it for you, you are unable to claim it as a deduction.
You can claim for clothing that is specific to your occupation, isn’t every-day in nature and allows the public to easily recognise your occupation – such as the checked pants a chef might wear.
You can’t claim the cost of purchasing or cleaning clothes you bought to wear for work that are not specific to your occupation, such as a bartender’s black trousers and white shirt, a business person’s suit or a swimming instructor’s swimwear. These articles of clothing can be worn for purposes outside of your occupation.
You can claim for clothing and footwear that you wear to protect yourself from the risk of illness or injury posed by your income-earning activities or the environment in which you carry them out. To be considered protective, the items must provide a sufficient degree of protection against that risk.
Protective clothing includes:
- fire-resistant and sun-protection clothing
- safety-coloured vests
- high-vis vests
- non-slip nurse’s shoes
- rubber boots for concreters
- steel-capped boots, gloves, and heavy-duty shirts and trousers
- overalls, smocks or aprons you wear to avoid damage or soiling your ordinary clothes during your income-earning activities.
Ordinary clothes you wear at work (such as jeans, drill shirts, shorts, trousers, socks, closed shoes) are not regarded as protective clothing if they lack protective qualities designed for the risks of your work.
You can claim for a uniform, either compulsory or non-compulsory, that is unique and distinctive to the organisation you work for.
Clothing is unique if it has been designed and made only for the employer. Clothing is distinctive if it has the employer’s logo permanently attached and the clothing is not available to the public.
You can’t claim the cost of purchasing or cleaning a plain uniform.
To claim deductions, you may be required to have written evidence of the purchase of your clothing, as well as diary records or written evidence of cleaning costs, if
- the amount you claim is more than $150
- your total claims for work-related expenses is more than $300
- if you are claiming dry-cleaning expenses
For laundry at home for eligible work clothes, the rate that you can use for deductions is
- $1 per load if the load is only for work related clothing
- $0.50 per load if other laundry items are included
If you still have any questions on what can and cannot be claimed, feel free to contact us via phone or email at firstname.lastname@example.org!