Clothing is only deductible in narrow circumstances under ATO rules. Everyday clothing — even if you only wear it to work — is private and cannot be claimed. The key categories that qualify are occupation-specific clothing, compulsory registered uniforms, and protective gear required for your job.
The Three Categories of Deductible Clothing
1. Occupation-Specific Clothing
Clothing that is distinctively associated with your occupation and could not be mistaken for ordinary street wear. Examples:
- Nurse and healthcare scrubs (occupational-specific design)
- Chef’s whites and checked pants
- Judge’s robes and barrister’s gown
- Police and security uniforms (where privately purchased)
Black trousers, a white shirt, or a plain dark jacket — even if worn exclusively to work — are not deductible because they are everyday clothing that can be worn in any context.
2. Compulsory Work Uniforms
A uniform that is compulsory (required by the employer) and is registered on the Australian Register of Textile, Clothing and Footwear (TCFUA register). Requirements:
- The uniform must be distinctive (logo, specific colour scheme, identifiable design)
- It must be compulsory to wear it at work
- The uniform must be registered
A non-compulsory uniform or a non-registered uniform is generally not deductible.
3. Protective Clothing and Footwear
Clothing and footwear worn specifically to protect against work hazards:
| Item | Condition for deductibility |
|---|---|
| Steel-capped boots | Required for work site safety |
| Hard hat | Required on construction or industrial sites |
| Hi-vis vest/shirt | Required on work sites or roads |
| Safety glasses/goggles | Required for eye protection at work |
| Gloves (heavy-duty work gloves) | Required for work tasks |
| Sun-protective clothing | Required for outdoor workers exposed to sun |
| Fire-resistant clothing | Required for high-heat work environments |
Ordinary shoes — even if worn for work — are not deductible unless they are specifically protective (e.g., steel-capped, non-slip nursing shoes required by employer).
Laundry Deductions
If you wear and wash deductible clothing, you can claim laundry costs:
- $1 per load — when washing only work-related clothing
- $0.50 per load — when work clothing is washed with personal clothing in the same load
You can claim laundry without receipts up to $150 per year. Above $150, written evidence (receipts, a diary) is required.
Dry Cleaning
If your work clothing requires dry cleaning rather than washing, the cost is deductible at the work-related proportion. Keep receipts.
What You Cannot Claim
- Ordinary business attire: suits, dresses, ties, standard shoes — even if only worn to work
- Clothing that is formally required by the employer but is not distinctive (e.g., “all staff must wear black trousers and a white shirt”)
- Sunglasses (generally private, even for outdoor workers — though argued in some cases)
- Accessories (watches, jewellery, handbags)
Frequently Asked Questions
My employer requires me to wear a suit to work. Can I claim it? Generally no. A suit is everyday clothing that can be worn in personal contexts. The ATO’s position is that it is private clothing, regardless of the employer’s dress code.
I buy dark trousers specifically for my hospitality job. Deductible? No — dark trousers are ordinary clothing. The distinctive clothing test requires that the item be identifiable as work-specific.
Can I claim a new pair of steel-capped boots and still claim laundry? Yes — purchase and laundry are separate claims. Keep the receipt for the boots and track laundry loads separately.
The company logo is embroidered on my polo shirt. Does that make it deductible? If the employer’s uniform is registered and compulsory, yes. If the uniform is not formally registered or wearing it is optional, the logo alone may not be enough to make it deductible. Check with a tax agent.
This article provides general tax information. For advice tailored to your situation, speak with a registered tax agent. Find one through the Tax Practitioners Board register.