Non-Compulsory and Compulsory Work Uniforms and Their Tax Deductibility
You can’t claim expenses incurred for non-compulsory work uniforms unless your employer has registered the design with AusIndustry.
Compulsory uniforms which are strictly enforced and must be worn at all times are not required to be registered and are tax deductible. Even distinctive items such as a shoes, socks or stockings where they are an essential part of a distinctive compulsory uniform and where their characteristics (colour, style and type) are specified in your employer’s uniform policy may be able to be claimed.
So what if you have a non-compulsory work uniform and your employer hasn’t registered it with AusIndustry? This means employees can’t claim the cost of purchase and maintenance of the uniform. So before making a tax deduction for your non-compulsory work uniform check with your employer to ensure it is registered otherwise your deduction will not be valid with the ATO.
It is fairly easy and free to register your non-compulsory uniform at AusIndustry which will then allow employees to claim a tax deduction. For further information please follow the link
