Tax Return:: Claiming Tax Deductions for Uniform (Work-Related Clothing)

Hello this is your tax and super specialist, P&C Tax Professionals.

Were you ever required to purchase uniforms or other work-related clothing as part of your employment? Well rest assured, you can use the uniform, laundry or dry cleaning expenses that you incurred for work purposes as a tax deduction for your taxable income.

As the title suggests, today, we will inform you on the uniform and clothing expenses that can be deducted when lodging your tax return in Australia.

What is a Uniform (Work-Related Clothing) Tax Deduction?

A uniform (work-related clothing) tax deduction allows you to claim a deduction for the uniform, safety-related work clothes and/or safety shoes you purchased for work during the given financial year. This deduction also includes the cost of laundry and dry-cleaning for the work-related clothes.

Eligibility Criteria for the Work-Related Clothing Deduction

As one would expect, not everyone is eligible to claim the uniform tax deduction.

For instance, chef's jacket and pants are clearly occupation specific clothing which will allow the chefs to claim it as a deduction on their tax return. Other casual or "conventional" clothing such as a business attire that is commonly worn by an office worker or a black jean that is worn by a barista, cannot be claimed as a work-related clothing deduction. On the contrary, uniforms with the company's logo printed on it, clothing that are closely related to their occupation (e.g. an apron for a chef), or clothing that are related to the safety of the employee are all eligible as a work-related clothing deduction.

To further help you with your understanding, all of the below items are tax deductible as a work-related clothing expense:

> Police uniforms for police officers

> Firefighter's turnout gear for firefighters

> Safety vests for cleaners and tilers

> Non-slip safety shoes for chefs and nurses

> Boots and gloves for farm workers

Are laundry and dry-cleaning expenses tax deductible?

You can claim a tax deduction if the expenses you incurred for laundry and dry-cleaning were also used to wash or dry-clean your work-related clothes. A receipt is not required if the cost of washing your work-related clothing is less than $150, but you should still be able to explain how the $150 was calculated.

If you are applying for your tax return in Australia and your total tax deductions exceed $300, in this case, even if your laundry expenses are below $150, you must have a receipt or some sort of written documentation that can be used to verify that the expenses claimed are indeed true and accurate.

If you do your laundry at home instead of at a laundromat, you can still claim a deduction for the washing of your work clothing. In this case, a reasonable method to work out your laundry cost as quoted by the ATO is:

> $1 per load if it only includes your work clothes

> 50 cents per load if it includes a mixture of your personal clothes and your work clothes

Please keep in mind that you must have a written evidence in the form of diary entries and receipts for your laundry costs if the amount you are intending to claim is both:

> More than $150

> Surpasses $300 for your total work-related expenses (excluding expenses for car, meal allowance, award transport payment allowance and travel allowance).

That's about it for now but I hope this blog post has helped you in gaining a greater understanding of the work-related clothing tax deduction which you may be able to claim on your next tax return.

As always, any questions or enquires can be directed to our Facebook Page (P&C Tax Professionals - Australia) or simply to our email address at: pnctax@naver.com.

Thank you.