Work Uniform Tax Deductions Australia 2025: Clothing, Protective Wear & Laundry

Key Takeaways for 2024-25 Financial Year

1. Occupation-specific clothing: Must be distinctive to your profession (chef's checked pants, nurse's scrubs)
2. Protective clothing: Items protecting you from work hazards (hi-vis, steel-capped boots, hard hats)
3. Compulsory uniforms: Must be registered with AusIndustry or have a strictly enforced policy
4. Laundry: $1 per load (mixed) or $2 per load (only work clothes), no receipts under $150

The Three Categories of Deductible Work Clothing

The ATO allows deductions for three specific categories of work clothing. Ordinary clothes worn for work are NOT deductible, even if your employer requires them or you only wear them at work.

1. Occupation-Specific

Clothing that distinctly identifies your occupation and is not everyday wear

2. Protective Clothing

Items that protect you from illness, injury or damage while working

3. Compulsory Uniforms

Uniforms registered on the Register of Approved Occupational Clothing

1. Occupation-Specific Clothing

Occupation-specific clothing is distinctive to your particular job and is not suitable for everyday wear. The key test is: would an ordinary member of the public recognise this clothing as identifying your occupation?

Examples of Occupation-Specific Clothing

Occupation	Deductible Clothing	NOT Deductible
Chef/Cook	Chef's hat, checked pants, white jacket, apron	Plain black pants, black shoes
Nurse/Healthcare	Scrubs, nurse's uniform, surgical gowns	Plain white shirt, comfortable shoes
Barrister/Judge	Wig, gown, jabot	Business suit, dress shoes
Police/Emergency	Police uniform, utility belt, badges	Plain black boots (unless protective)
Entertainer	Costumes, theatrical clothing, wigs	Regular clothes worn off-stage
Military/Defence	Dress uniform, combat uniform, mess dress	Civilian clothes, PT gear

Common Mistake: "Conventional" Work Clothing

Clothing that is "conventional" for your occupation but not distinctive is NOT deductible. Examples:

Business suits for office workers, accountants, lawyers
Black pants and white shirt for hospitality workers
Corporate dress code clothing
Smart casual clothes even if required by employer

2. Protective Clothing

Protective clothing protects you from injury, illness, or damage to your regular clothes while performing work duties. These deductions are available regardless of your occupation.

Categories of Protective Clothing

Physical Protection

Steel-capped boots
Safety glasses/goggles
Hard hats/helmets
High-visibility clothing
Fire-resistant clothing
Cut-resistant gloves
Safety harnesses
Dust masks/respirators

Health Protection

Sun-protective clothing (outdoor workers)
Sunglasses (if prescription or specifically for work)
Sunscreen (outdoor workers)
Non-slip shoes (kitchen/hospitality)
Rubber boots (wet environments)
Hearing protection
Anti-fatigue footwear (if prescribed)

Clothing Protection

Overalls/boiler suits
Aprons (hairdressers, painters, mechanics)
Smocks (artists, lab workers)
Work boots (protect regular shoes)

Weather Protection

Wet weather gear (outdoor workers)
Cold weather gear (freezer workers, outdoor)
Thermal underwear (extreme cold work)
Wide-brimmed hats (sun protection)

Sun Protection for Outdoor Workers

If you work outdoors and need sun protection, you can claim: sun-protective clothing meeting Australian standards (UPF 50+), wide-brimmed hats, sunglasses (including prescription), and sunscreen. However, you cannot claim these items if you work primarily indoors, even if you occasionally go outside.

3. Compulsory Uniforms

A compulsory uniform is a set of clothing that your employer requires you to wear and is either:

Registered on the Register of Approved Occupational Clothing maintained by AusIndustry, or
Subject to a strictly enforced workplace policy that requires you to wear the uniform at all times while at work

Requirements for Compulsory Uniforms

Uniform Must Be:

1. Distinctive: Clearly identify you as an employee of that organisation
2. Unique: Not available for purchase by the general public
3. Consistently applied: All employees must wear it (not voluntary)
4. Branded or distinctive design: Logo, specific colour combination, or unique design

Examples of Compulsory Uniforms

Industry	Typically Deductible	Usually NOT Deductible
Retail	Branded polo shirts, name badges, company-specific designs	Plain black pants, "dress code" clothing
Fast Food	Branded uniforms, caps with logo, aprons	Non-slip shoes (may be protective though)
Airlines	Flight attendant uniforms, airline-branded items	Plain navy suit if not distinctive
Supermarkets	Branded shirts, aprons with logo	Black pants, comfortable shoes
Banks	Branded scarves, ties with logo	Business suits, dress shoes

Laundry and Dry Cleaning Expenses

You can claim the cost of washing, drying, and ironing eligible work clothing. The ATO provides a simplified method for claiming laundry costs.

Laundry Rates (No Receipts Required Under $150)

per load of mixed clothing (work + personal)

per load of only deductible work clothing

If total laundry expenses are under $150, you don't need receipts. Claims over $150 require records of how you calculated the amount.

Laundry Calculation Example

Example: Nurse Working 4 Days/Week

Scrubs washed (work clothes only load)	2 loads/week
Rate per load	$2.00
Weeks worked per year	48 weeks
Total Laundry Deduction	$192

Since this exceeds $150, keep a record showing: 2 loads x $2 x 48 weeks = $192

Dry Cleaning

Dry cleaning costs for eligible work clothing are fully deductible. Unlike home laundry, there's no set rate - claim the actual cost based on receipts.

Dry Cleaning Records Required

Keep all dry cleaning receipts
Note which items were work clothing
If receipt doesn't specify items, keep a diary note
Can only claim deductible work clothing (not suits for office workers)

What You CANNOT Claim

Non-Deductible Clothing

x Conventional clothing: Business suits, corporate wear, smart casual
x Plain clothing: Black pants, white shirts (even if required)
x Comfortable shoes: Unless protective or occupation-specific
x Everyday watches: Even if needed to tell time at work
x Plain jewellery: Even if part of dress code
x Underwear: Even thermal underwear (unless extreme conditions)
x Grooming: Haircuts, makeup, manicures (even if required)

Industry-Specific Clothing Guide

Healthcare Workers

Deductible

Scrubs (occupation-specific)
Surgical gowns and caps
Lab coats (if required)
Non-slip shoes (protective)
Compression stockings (if prescribed)

Not Deductible

Plain white shirts
Regular comfortable shoes
Plain cardigans or jackets

Construction/Trades Workers

Deductible

Steel-capped boots
Hi-vis vests and shirts
Hard hats
Safety glasses
Work gloves (protective)
Overalls (protective)
Sun-protective clothing (outdoor)

Not Deductible

Plain work pants (unless protective)
Regular t-shirts
Everyday sunglasses

Hospitality Workers

Deductible

Chef's whites and checked pants
Chef's hat and apron
Non-slip shoes (protective)
Branded uniforms with logo

Not Deductible

Plain black pants
Plain white shirt
Black dress shoes
Bow tie (unless with uniform)

Office Workers

Deductible

Company-branded polo shirts
Distinctive corporate uniforms
Items with company logo

Not Deductible

Business suits
Corporate dress code clothing
Dress shoes
Ties, scarves (unless branded)

Record Keeping Requirements

What Records to Keep

Receipts: For all clothing and footwear purchases
Employer policy: Copy of uniform policy if claiming compulsory uniform
Photos: Of uniforms with logos/distinctive features
Laundry diary: If claiming over $150 in laundry
Dry cleaning receipts: For all dry cleaning claims

Keep records for 5 years from the date you lodge your tax return.

Related Resources

Income Tax Calculator

See how uniform deductions reduce your tax

Tax Deductions by Profession

Industry-specific deduction guides

Tools & Equipment Deductions

Claiming work tools and equipment

Home Office Deductions

Work from home expense claims

Disclaimer

This guide provides general information only and does not constitute tax, legal, or financial advice. Tax laws change regularly, and individual circumstances vary. For advice specific to your situation, consult a registered tax agent or accountant. Information is current as of January 2025 for the 2024-25 financial year.