When is clothing and laundry deductible for work in Australia?

Clothing and laundry deductions are one of the most commonly misunderstood areas of Australian tax. The ATO is strict: ordinary work clothes are not deductible, even if you only wear them for work.

What IS deductible:

• Compulsory uniforms: Clothing that is distinctively designed (e.g. has a company logo) and is required by your employer as a condition of employment. Generic business attire — even if required — is not a uniform.
• Protective clothing: Clothing worn to protect you from the risk of illness or injury at work. Examples include steel-capped boots, safety glasses, fire-resistant clothing, rubber gloves, and high-visibility vests. These must be specific to occupational risks, not just everyday wear.
• Occupation-specific clothing: Clothing that is distinctive to your particular occupation and not suitable for everyday wear. Examples include nurses' scrubs, judges' robes, or theatrical costumes.

What is NOT deductible: A suit worn to the office, black trousers worn by hospitality workers, or any conventional clothing — no matter how much your employer expects you to dress professionally.

Laundry claims: If your clothing qualifies above, you can claim laundry costs. You can claim A$1 per load for work-related clothing washed together, or 50 cents per load if mixed with personal items. If your laundry claim for the year is A$150 or less, you don't need written evidence (though you do need to be able to show how you calculated it). For amounts over A$150, you need receipts or a diary record.