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ATO: Claiming for Clothing and PPE

4 June 2020

With tax time just around the corner, it’s time again to think about what you can and can’t claim in your tax return.

The Australian Taxation Office (ATO) has shared these handy tips to help employee tradies tackle some common claims in their industry.

Tax TipsYou can’t claim the costs associated with plain or conventional clothing, such as footy shorts, track pants, jeans, jackets, black trousers, plain shorts or black shoes worn at work, even if your employer tells you to wear it.

You can claim a deduction for the cost you incur when you buy, hire, repair, replace and clean clothing, uniforms and footwear you wear at work if it is:

  • protective clothing and footwear that provides a sufficient degree of protection against the risk of injury or illness posed by the activities you undertake to earn your income or the environment in which you carry them out (e.g. steel-capped boots).
  • occupation specific clothing that distinctively identifies you as a person associated with a particular profession, trade, vocation, occupation or calling such as a chef’s chequered pants. The fact an item may be traditionally worn in a profession does not make it occupation specific if it may be worn by a number of professions.
  • a compulsory uniform that identifies you as an employee of an organisation with a strictly enforced policy that makes it compulsory for you to wear the uniform while you’re at work.
  • a non-compulsory uniform, if your employer has registered the design with AusIndustry (check with your employer if you’re not sure).
Help and support

Remember if you want 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.
Did you know?

The myDeductions tool in the ATO app can help make keeping records easier and is useful for people who use their car for work purposes. At tax time the data from the app can be sent directly to a tax agent or uploaded into myTax.

Visit the ATO website for a range of resources and support including comprehensive guide to what you can and can’t claim at tax time


Disclaimer: The information above is of a general nature only and does not consider your individual circumstances. MEA does not provide financial or tax advice. Always consult with your accountant.