Eligible uniform expenses may be deductible, but ordinary clothing is generally not deductible just because an employer requires a particular colour or style. The nature of the clothing and the applicable uniform rules matter.
What this means in practice
A requirement to look professional does not itself turn everyday clothing into a deductible expense. Keep evidence of the uniform policy and the items purchased. Check whether the employer paid or reimbursed the cost. If only some items qualify, separate them from ordinary clothing and private purchases before preparing your claim.
Your next steps
- Keep the uniform policy
- Retain purchase receipts
- Check reimbursements
- Separate eligible items from ordinary clothing
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Income and deductions ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
