Who can claim
This deduction is available to individuals.
- You incurred and paid the expense yourself.
- The expense has a direct connection with earning your current employment income.
- The clothing is protective, occupation-specific, a compulsory uniform, or a non-compulsory uniform registered on the Register of Approved Occupational Clothing.
What you cannot claim
- Do not include a private or domestic portion.
- Do not claim an item or cost your employer or another party provided, paid or reimbursed; if partly reimbursed, claim only the unreimbursed eligible portion.
- A taxable allowance is generally declared as income. It does not automatically create or prevent a deduction; claim only the actual eligible amount you incurred.
- Conventional clothing is not deductible, even if your employer requires it or it is only worn at work.
- Laundry cannot be claimed where the underlying clothing is not deductible.
How the amount is worked out
Claim actual eligible costs, reduced for private use. A record-keeping exception is not an automatic deduction.
Records the ATO expects
- Receipts for clothing, dry-cleaning and repairs
- Laundry calculation or diary
- Employer uniform policy or registered-design details where relevant
Where this rule comes from
Primary source: ATO Employees guide for work expenses (Document version dated 5 December 2025). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.