You can claim the cost of buying, hiring, repairing or
cleaning clothing if it is considered:
• a compulsory uniform – 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, black pants, skirts, white collared
shirts and plain black shoes.

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

the additional costs to renew a special licence, condition
on your licence or certificate in order to perform your work
duties. For example, if you need to have a gaming licence
to get your job, you can’t claim the initial cost of obtaining
it, however you can claim the cost of renewing it during the
period you are working

You can’t claim the initial cost of getting a special licence,
condition on your licence or certificate in order to gain
employment ‑ for example, a gaming licence.

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)
• logbooks, diaries and pens that you
use for work
• union and professional
association fees
• seminars, conferences
and courses that
directly relate to your
work.