You can claim a deduction for the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job. You can also claim a deduction for
protective clothing that your employer wants you to wear
– for example, overalls, thermals, gloves and protective
boots.

You can claim your costs of laundering occupationspecific
clothing or a distinctive uniform. If your employer
buys, mends or cleans your clothing you can’t claim a
deduction.

You can’t claim a deduction for the cost of buying or
cleaning plain clothing worn at work (eg standard jeans or
shirts worn under protective coats), even if you only wear it
to work and even if your employer tells you to wear it.

You can claim a deduction for the cost of a meal that you
purchased and consumed during your overtime if your
employer paid you an overtime meal allowance under an
industrial law, award or agreement for the overtime.

You can’t claim a deduction for the cost of meals eaten
during a normal working day as it is a private expense,
even if you receive an allowance to cover the meal
expense.

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

As long as the expense relates to your employment, you
can claim a deduction for the work‑related portion of the
cost of:
• union and professional association fees
• phone and internet usage if your employer needs you to
use your personal devices for work.

You can’t claim a deduction for Q fever
vaccination, even if your employer
requires you to be vaccinated

You can’t claim a deduction for
any expense if the cost was
met or reimbursed by your
employer.