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Normal clothes | Tax Deductions

May 9, 2023

Are normal clothes Tax Deductible?

The courts and the Australian Taxation Office take the view that as a human in todays society you can't walk around naked, so you must need a certain level of clothing that prevents you from being arrested for indecent exposure; and probably keeps you warm as well.

To this end, the money you spend to maintain a certain societal level of apparel is a normal life cost and accordingly NOT a tax deduction.

These clothes are termed "conventional clothing" and include such things as suits, shirts, ties, trousers, dress/casual shoes, dresses, skirts, socks, undies, bras, sporting apparel, stockings and the like.  I think you get the idea.  Pretty much everything.

The tax deductible bit is when you are required to outfit yourself at your employers direction and those clothes fall outside the broad definition above.

So really industry specific clothes (think nurse), or logo encrusted apparel, or registered corporate uniforms, or protective gear; are the go to deductions. 

And without a uniform that complies the cost of laundry and upkeep then becomes questionable.

If unsure - ask us - use our "Contact us" to pose a question.

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