Tax time is fast approaching, so it’s important to know what you can claim. One category you may not think about is clothing and grooming. The ATO has several stipulations for whether you can claim these, to ensure they are for work use. Read below to see if you can claim back any expenses related to work attire.
Grooming
In most cases you cannot claim the cost of your personal grooming, as the ATO deems these costs to be ‘private’ in nature. Even if your role requires personal presentation to be at a certain standard above what you would do in your personal life. These include makeup, hairdressing, facials, teeth whitening, hairspray, moisturisers etc. However, there are some occupation exceptions, where you may be able to claim some grooming costs. Such as cabin crew, makeup artists, performers and adult industry workers. In these cases, ensure you keep receipts and details of use, to verify they are used for work purposes.
Clothing
To claim back expenses on clothing, it must fall into one of the following categories. If it does, you’ll be able to claim out of pocket expenses for purchase, maintenance and laundering.
Compulsory Uniform
If your workplace requires a compulsory uniform such as a shirt and tie, you can claim a deduction for purchasing it. This uniform must have the company logo. You cannot claim for normal business wear that has no logo, regardless if it’s compulsory to wear.
Non Compulsory Uniform
If you’re encouraged to wear a uniform but it isn’t enforced, you are still able to claim a deduction if the uniform is registered with Ausindustry.
Occupation Specific Clothing
This is clothing that specifically identifies your profession. For example, the checkered pants of a chef are occupation specific. On the other hand a black and white waiter’s uniform does not identify you to a specific employer or profession
Protective Clothing
Any clothing that protects you from injury or risk of injury whilst at work. For example, fire resistant clothing, safety vests, non-slip shoes, steel cap boots, gloves and smocks etc.
Costumes
If you are a performer you can claim the cost of purchasing costumes you buy or hire for a role. However, you can’t claim if it’s only for an audition.