Uniform & Clothing Deductions

You can claim tax deductions for the cost of buying, renting, repairing, and laundering work-related clothing and uniforms. This includes: compulsory uniforms (clothing your employer requires you to wear, registered with AusIndustry), occupation-specific clothing (chef's checks, nurse's scrubs, military uniforms), and protective clothing (steel-capped boots, high-vis vests, sun protection gear for outdoor workers). You cannot claim for conventional clothing (suits, business shirts, everyday wear) even if your employer requires you to wear them.

For laundry and dry cleaning of eligible work clothing, you can claim up to $150 without receipts using a reasonable estimate. Above $150, you need written evidence. The ATO suggests a reasonable laundry cost of $1 per load (if the load is only work clothing) or 50 cents per load (if mixed with other clothing). For the cost of purchasing work clothing, you need receipts regardless of the amount.

If you receive a uniform allowance from your employer, it is assessable income — but you can claim a deduction for the actual clothing expenses, which may be more or less than the allowance. Some occupations have specific ATO guides on clothing deductions (e.g., nurses, chefs, construction workers), so check the ATO's occupation guides for detailed information relevant to your role.