Key Takeaways
- Protective glasses are 100% tax-deductible for work use.
- Items costing $300 or less are an immediate deduction.
- Apportionment is mandatory for personal vs work travel.
- Keep the tax invoice for all safety eyewear purchases.
The Short Answer
A Big Yes! The ATO recognizes that safety eyewear is essential for many Australian workers. Whether you're a tradie, a lab technician, or a delivery rider, you can claim the full cost of any safety glasses or goggles you buy that are specifically for protection at work.
Who CAN Claim?
A deduction is only available if there is a direct connection between your job and the safety glasses. This includes any profession where eye protection is a requirement, such as:
- Tradespeople and construction workers (e.g., impact protection)
- Laboratory and chemical workers (e.g., chemical splatters)
- Healthcare professionals (e.g., barrier protection)
- Delivery riders and outdoor workers (e.g., UV and impact protection)
Prescription Safety Glasses
If you wear prescription safety glasses, you can claim the business portion of the full cost. The ATO typically accepts the full cost if they are used primarily for work. If your safety glasses have a dual use (eg, sun protection and impact protection), you must apportion your claim based on that usage.
Supporting Evidence 2026
Keep your tax invoice for all safety eyewear purchases. If the item costs $300 or less, you can claim the business-use percentage of the cost in your current return. If the total cost of all eyewear is over $300, you will still claim the individual totals for those that were $300 and under.
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