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Can I claim my shoes on my tax | Gotax

May 27, 2024

Can I claim my Shoes on my Tax?

Yes, you can potentially claim your shoes as a tax deduction, but the deduction is ONLY available in VERY LIMITED circumstances.  As a general rule the Tax Office considers the wearing of shoes to be a normal lifestyle cost and therefore NOT tax deducible.  However the limited times where a Tax Deduction can occur is....

Criteria for Claiming Shoes as a Tax Deduction

  1. Occupation-Specific Footwear:

    • If the shoes are specific to your occupation and are not suitable for everyday use, you may be able to claim them. For example, nurses, chefs, and construction workers may require specific types of shoes that are essential for their job.
  2. Protective Footwear:

    • Shoes that are designed to protect you from injury or illness associated with your work environment can be claimed. Examples include steel-capped boots, non-slip shoes, or shoes with specific safety features required by your industry.
  3. Uniform Footwear:

    • If your employer requires you to wear a specific type of footwear as part of a uniform, and that uniform is distinctive and not suitable for everyday wear, you may be able to claim the cost. The uniform must be registered with AusIndustry, your employer will know if this is the case.

When Shoes Cannot Be Claimed

  1. Conventional Footwear:

    • If the shoes are conventional and can be worn outside of work, even if they are required for your job, they cannot be claimed. This applies to general business attire, such as standard black shoes worn in an office setting.
  2. Non-Compulsory Uniforms:

    • If your employer does not require you to wear a specific type of footwear as part of a uniform, and the shoes are not occupation-specific or protective, you cannot claim them.

Examples

  • Claimable:

    • A nurse buying specific nursing shoes that are required by the hospital and have non-slip soles.
    • A construction worker buying steel-capped boots for safety on the job site.
    • A chef purchasing non-slip shoes that are required by the restaurant to ensure kitchen safety.
  • Not Claimable:

    • An office worker buying a pair of black dress shoes, even if they are required to dress formally.
    • A retail worker purchasing standard sneakers that can be worn outside of work.

Record Keeping for your Tax return

To claim the cost of shoes as a tax deduction, you must keep:

  • Receipts or Invoices: Retain the purchase receipts or invoices as proof of the expense.
  • Employer Requirements: Keep any documentation from your employer that specifies the requirement for specific footwear.
  • Evidence of Use: Maintain a diary or other records that show how the shoes are used for work purposes.
  • Retain all your documents for five years.

Summing Up

To claim shoes as a tax deduction, they must be:

  1. Occupation-specific, protective, or part of a registered uniform.
  2. Not suitable for everyday use.
  3. Required by your employer or necessary to perform your job safely.

By meeting these criteria and keeping accurate records, you can claim your shoes as a work-related expense on your tax return. If you are unsure about your specific situation, consulting with Gotax.

And always remember the best palce to get your Online Tax Return done is Gotax.  Voted by the writer as the best place in the country.

 

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