The Occupational Rulings Guide 2017 provides information on occupational specific tax deductions. You can claim some deductions if the expense was occurred by yourself. If the item was supplied by an employer or any other person you are unable to claim the expense.
You can claim a deduction for the cost of buying, hiring, repairing and cleaning certain work-relates uniforms or protective clothing.
A compulsory uniform identifies you as an employee of an organisation, ie. has a logo or specific uniform, like military, and the uniform must be worn while at the workplace.
Distinctive clothing may also be claimed, like a shirt or hat that has an employee logo and is not generally available to the public.
Non Compulsory Clothing and Corporate Wear
Non compulsory clothing may be claimed if it is a registered piece of clothing.
If you wear a corporate uniform that is registered, you are unable to claim for stockings, socks or shoes.
The deductibility of protective items taxation ruling is specific on what protective clothing can be claimed
Protective clothing can be claimed if it is worn to protect yourself from risk or harm. If the protective items (such as hats, clothing and sunglasses) are used more or less continuously in the course of income producing activities and they are often subject to harsh weather and often need replacing and you use these items in the course of gaining income they are treated as claimable expenditure.
If the protective clothing is a once off purchase, such as an x-ray technicians lead apron, it is deemed as capital expenditure and can be depreciated.
Clothing bought specifically for working in that protects your regular clothes, such as overalls may also be a taxable deduction.
Laundry and Dry Cleaning
Any clothing able to be a tax deduction can also have laundry and dry cleaning costs deducted. If your laundry expenses claim is less than $150 you do not need written evidence but you must have a reasonable basis to work out the claim.
Occupation Specific Claims
Many occupational specific claims have rules around what is an expense and what can be capitalised, including low value pools. The thresholds can vary from occupation to occupation. The following lists are general and thresholds do need to be verified, furthermore the type of employee may vary as to the extent of the claim, eg. Airline Pilots may claim seeing glasses or contact lenses with anti glare.
|Cash or bar shotages||protective sunglasses|
|Glasses and contact lenses||Insurance of tools and equipment|
|Insurance of tools and equipment||Interest costs|
|Licences and medical examinations for renewal||Protective equipment|
|Moisturises and hair conditioners.||technical and professional publications|
|Sunglasses, sunhats and sunscreens||union and professional fees|
|Union and professional fees|
|Clothing expenses||Meal expenses|
|Self-education expenses||Car expenses|
|Home office expenses||Self-education expenses|
|Overtime Meal expenses||Tools and equipment expenses|
|Tools and equipment||clothing expences|
|technical and professional publications||Gaming licence renewal|
|union and association fees||Hiring equipment|
|Australian Defence Force members||Performing artists|
|Extra regimental duties (ERD)||Agents fees|
|Sunglasses||Coaching classes – for example, for acting, singing and dancing|
|Home office and private study||Fitness expenses|
|Interest costs due to work related loans||Glasses and contact lenses|
|Technical or professional publications||Photographs|
|Tapes, discs, cassettes and digital media|
|Theatre and film tickets|
|Factory Workers||Adult industry workers|
|Licences and certificates||Advertising|
|Overtime meals||Clothing- used soley for earning income including lingerie and costumes|
|protective clothing and equipment||Consumables|
|repairs of equipment||cosmentics and hair care|
|Union and professional fees||dance lessons|
|tools and equipment|
Taxation is complex and it is always best to seek the advice of a tax agent. I am offering a free 15 minute consultation to assess if I am the right tax agent for you.