is designed to protect you – for example heavy duty shirts and trousers, distinct from ordinary cotton drill trousers, shorts and short sleeve shirts that may be considered as work wear but do not adequately protect the wearer from the risk of injury or illness.is made to cope with more rigorous conditions, where conventional clothing would be inadequate.For example, you can't claim for jeans, drill shirts, shorts, trousers, socks or everyday enclosed shoes.Ĭlothing that provides a sufficient degree of protection against the risk of illness or injury includes, but is not limited to, clothing that: You can’t claim a deduction for conventional clothes that don't have features for protection against the risks of illness or injury at your work. boiler suits, overalls, smocks or aprons you wear to avoid damaging or soiling your ordinary clothes during your work activities.occupational heavy duty wet-weather gear.gloves and heavy-duty shirts and trousers.protective boots, such as steel-capped boots or rubber boots for concreters.sun-protection clothing with a UPF sun protection rating.a sufficient degree of protection against the risk of illness and injury you are exposed to in carrying out your work.To be considered protective, the items must have both: There has to be a link between your work-related activities, the risk presented by your work environment and the form and function of the clothing to mitigate that risk. You can claim a deduction for clothing and footwear you wear to protect you from the real and likely risk of illness or injury from your work activities or your work environment. End of exampleįor more information about clothing you can claim, check our Occupation and industry specific guides. The chef’s clothing is relevant to his profession, but the jeans and t-shirt are conventional clothes. Joe can claim his traditional chef’s uniform, but not his food truck clothing. He also works on a food truck, but just wears jeans and a t-shirt at that job. When working at a restaurant he wears the traditional chef’s uniform of chequered pants, white jacket and chef’s toque. a bartender's black trousers and white shirt.You can't claim for clothes you wear for work that are not specific to your occupation, may be worn in multiple professions or are everyday clothes. You can claim your costs to buy or clean occupation-specific clothing that distinctly identifies you as a person associated with a particular occupation, such as: reimburses you for expenses you incur for work clothing.buys, repairs, replaces or cleans your work clothing.You also can't claim a deduction if your employer: 'Conventional clothing’ is everyday clothing worn by people regardless of their occupation – for example, black trousers worn by waiters, business attire worn by office workers, or jeans or drill shirts worn by tradespeople. You can’t claim a deduction for buying, hiring, repairing or cleaning conventional clothing you buy for work, even if your employer says the clothing is compulsory or you only wear it at work. Keeping records for clothing, laundry and dry-cleaningįor a summary of this content in poster format, see Clothing and laundry (PDF, 845KB) This link will download a file.Clothing, laundry and dry-cleaning expensesĭeductions when you buy, repair or launder occupation-specific or protective clothing, or distinctive uniforms.

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