You can claim the cost of buying, hiring, repairing or
cleaning clothing if it is considered:
• protective – clothing you wear to protect yourself from
specific risks of injury or illness at work and must have
protective features or functions. For example, non‑slip
nursing shoes
• compulsory uniforms – you must be explicitly required
to wear it by a workplace agreement or policy, which
is strictly and consistently enforced and is sufficiently
distinctive to your organisation
• non‑compulsory uniforms that are registered with
AusIndustry (check with your employer if you’re not
sure).

You can’t claim the cost of buying, hiring, repairing or
cleaning conventional clothing you bought to wear for
work. ‘Conventional clothing’ is everyday clothing worn by
people – for example, jeans, t‑shirts and sneakers worn
by support workers and business attire worn by office
workers.

You can’t claim a deduction if your employer pays for or
reimburses you for these expenses.

You must have a record to prove it

You must have spent the money yourself and weren’t reimbursed

It must be directly related to earning your income

You can claim the work‑related portion of other
expenses if it relates to your employment, including:
• phone and internet costs, with records showing your
work‑related usage
• expenses you incur working from home that are not
incidental (for example, you can’t claim the cost of
checking your roster or payslip)
• seminars, conferences and courses that directly relate to
your work.

You can’t claim private expenses, such as:
• personal grooming or hygiene
products, even if you’re required
to stay overnight with a client
(such as toothbrushes, shampoo
or conditioner)
• flu and other
vaccinations, even if
you’re required to
have them for work

You can claim a deduction for the cost of:
• The work-related portion of phone expenses
if you have to make phone calls or send
texts for work.
• Union fees.