Clothing and laundry

In general, wash and dry in the warmest temperatures recommended on the clothing label.

Clothing and laundry

All kinds of labels and ribbons

Ordinary clothes you wear at work such as jeans, drill shirts, shorts, trousers, socks, closed shoes are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. Clothing that provides a degree of protection against the risk of illness or injury includes, but is not limited to, clothing that: He wears jeans with T-shirts or long sleeve shirts at work.

Bob wears these clothes to work as they are comfortable and, although not very durable, they afford Bob some protection from skin abrasions when handling tools and building materials at the building site.

The jeans and shirts resemble clothes commonly worn as regular clothing and Bob also finds them suitable to wear when travelling to and from work. The cost of Bob's jeans and shirts is not an allowable deduction. Even if Bob wore the items only at work, a deduction would still not be allowable.

The clothing provides only limited protection from injury and so the expense is Clothing and laundry for his personal needs of modesty, decency and warmth. End of example Example: The inherently protective nature of these items means their main use is for Bob's protection at work, rather than his requirements of modesty, decency and warmth.

As the expense is not private or domestic in nature and there is the necessary connection between the expense and Bob's income earning activities, he can claim a deduction for the cost of these items.

End of example You can't claim the cost of purchasing or cleaning ordinary clothes you wear for work that may also protect you. For example, you can't claim for normal, closed shoes, even though you wear them to protect your feet.

Work uniforms You can claim for a uniform, either compulsory or non-compulsory, that is unique and distinctive to the organisation you work for. Clothing is unique if it has been designed and made only for the employer. Clothing is distinctive if it has the employer's logo permanently attached and the clothing is not available to the public.

You can't claim the cost of purchasing or cleaning a plain uniform. Compulsory work uniform This is a set of clothing that identifies you as an employee of an organisation with a strictly enforced policy that makes it compulsory for you to wear the uniform while you're at work.

You may be able to claim a deduction for shoes, socks and 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. You may be able to claim for a single item of distinctive clothing, such as a jumper, if it's compulsory for you to wear it at work.

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Non-compulsory work uniform You can't claim expenses incurred for non-compulsory work uniforms unless your employer has registered the design with AusIndustry. Shoes, socks and stockings can never form part of a non-compulsory work uniform, and neither can a single item such as a jumper.

Cleaning of work clothing You can claim the costs of washing, drying and ironing eligible work clothes, or having them dry-cleaned.

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You must have written evidence, such as diary entries and receipts, for your laundry expenses if both: If you don't need to provide written evidence for your laundry expenses, you may use a reasonable basis to work out your claim.

For washing, drying and ironing you do yourself, we consider that a reasonable basis for working out your laundry claim is: If you choose a different basis to work out your claim, we may ask you to explain that basis.

Clothing and laundry

Dry-cleaning expenses You can claim the cost of dry-cleaning work-related clothing.Separate out all white clothing and linens. Go through your laundry and place all of the white clothing items into a stack.

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Clothing and laundry

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