Clothing & Protective Wear — Australia Tax Rules

Claim the cost of protective clothing, occupation-specific clothing, and compulsory uniforms.

Claimable: Conditionally claimable · Tax authority: ATO

ATO Rules

• Protective clothing (hard hats, steel-cap boots, hi-vis vests, safety glasses, chemical-resistant gloves) is fully deductible.
• Occupation-specific clothing not suitable for everyday wear (chef whites, nursing scrubs, barrister's robe) is claimable.
• Compulsory uniforms with your employer's or business logo registered with AusIndustry are deductible.
• Sun protection clothing (UV-protective shirts, hats, sunscreen) for outdoor workers is claimable.
• Conventional clothing (business suits, smart shoes, plain shirts) is NOT deductible — even if purchased only for work.
• Laundry costs for qualifying clothing: $1/load for work clothing washed with other items, or the exact cost. No receipts needed up to $150 total.

Limits

No cap for qualifying clothing. Conventional clothing is not claimable regardless of cost. Laundry: no receipts needed up to $150 total.

Worked Example

Aiden is a self-employed electrician. He buys $280 of steel-cap boots, $130 of hi-vis shirts with his business logo, $65 of safety glasses, and $45 of sunscreen. All deductible: $520. He washes work clothes 100 times in the year: 100 × $1 = $100 laundry claim. Total: $620.

Record Keeping

• Keep receipts for all work clothing and protective gear purchases
• Document why each item is specifically required for your work
• Keep a laundry diary if claiming more than $150 in laundry costs
• For branded clothing, retain evidence of the logo (photograph of the item)
• For uniforms, check if the uniform is registered with AusIndustry

Frequently Asked Questions

Can I claim a suit for client meetings?

No. A business suit is conventional clothing and is not deductible under any circumstances — the ATO has consistently ruled that clothing capable of being worn in everyday situations does not qualify, regardless of the reason it was purchased.

Can I claim sun protection clothing?

Yes. Hats, long-sleeve UV-protective shirts, and sunglasses required for outdoor work are deductible protective clothing expenses. Sunscreen is also deductible if you work outdoors.

How much can I claim for laundry?

You can claim $1 per load for washing work clothing with other items, or $0.50 per load if only work items. If total laundry costs are $150 or less, no receipts are needed. Over $150, keep receipts or a laundry log.

Is scrubs deductible for a self-employed healthcare worker?

Yes. Nursing scrubs, theatre wear, and similar occupation-specific healthcare clothing are not suitable for everyday use and are fully deductible. The ATO considers them distinct from conventional clothing.