Clothing which is specific to your occupation can be claimed as a deduction for purchasing or cleaning, however you must have evidence that this has been purchased or laundered for work purposes.
If an employer has provided an allowance for clothing, uniforms, laundry or dry cleaning, this amount must also be shown on your tax return. You can claim for clothing that is specific to your occupation, is not everyday in nature and allows the public to easily recognise your occupation. Clothes that are not uniquely specific to your occupation cannot be claimed.
Other items that may be able to be claimed:
• COMPULSORY WORK UNIFORMS
• PROTECTIVE CLOTHING includes:
– Fire-resistant and sun-protection clothing
– safety-coloured vests
– non-slip nurse’s shoes
– rubber boots for concreters
– steel-capped boots, gloves, overalls, heavy-duty shirts and trousers
– overalls, smocks and aprons you wear to avoid damage or soiling to your ordinary clothes during your income-earning activities.
Regarding cleaning and laundering, you must have written evidence if your claim is greater than $150, and if your total claim for work-related expenses exceeds $300.
More on Clothing, Laundry & Dry-Cleaning Expenses can be found at this link.
For more information, contact your AMD Representative. Alternatively, speak to one of our specialists – Shaun O’Callaghan.