Key Takeaways
- Steel-capped boots are 100% tax-deductible for work use.
- They must have specific safety features (e.g., steel or composite toes).
- Apportionment is mandatory for personal vs work travel.
- Keep the tax invoice for all safety footwear purchases.
The Short Answer
A Big Yes! The ATO recognizes that safety footwear is essential for many Australian workers. Whether you're a tradie, a construction worker, or an industrial operative, you can claim the full cost of any steel-capped or composite-toed boots 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 boots. This includes any profession where foot protection is a requirement, such as:
- Tradespeople and construction workers (e.g., heavy objects or uneven terrain)
- Industrial and manufacturing workers (e.g., machinery or chemical splatters)
- Landscape and agricultural workers (e.g., rough terrain or manual labor)
- Anyone who needs specialized safety footwear for their daily duties
How Much Can You Claim?
If your safety boots cost $300 or less, you can claim the full business-use percentage of the cost in your current return as an immediate deduction. If the total cost of all footwear is over $300, you will still claim the individual totals for those that were $300 and under.
Supporting Evidence 2026
Keep your tax invoice for all safety footwear 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 footwear is over $300, you will still claim the individual totals for those that were $300 and under.
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