Can I claim a deduction for clothes or work uniforms in Australia?

You can only claim a deduction for clothing if it falls into one of these specific categories: 1. **Protective clothing:** Items that protect you from injury or damage (e.g., steel-cap boots, high-vis vests, sun protection for outdoor workers). 2. **Occupation-specific clothing:** Items that clearly identify you as a member of a profession and are not everyday wear (e.g., a chef's chequered pants). 3. **Compulsory uniforms:** A uniform that is strictly required by your business policy and has a distinctive logo. 4. **Non-compulsory uniforms:** Only if the uniform is registered with AusIndustry. You **CANNOT** claim 'conventional' clothing (like suits, business shirts, or plain black trousers) even if you only wear them for work and your clients expect it. The ATO views these as private expenses.

• Conventional business wear (suits, etc.) is NOT deductible
• Protective gear and high-vis are deductible
• Occupation-specific clothing (e.g. chef's hat) allowed
• Uniforms must have a distinctive business logo
• Laundry expenses for eligible clothing can also be claimed