Key Takeaways
- You can claim sunglasses if your work requires you to be outdoors.
- Both prescription and non-prescription sunglasses are eligible.
- Apportionment is required if you use them for personal reasons.
- Items under $300 can be claimed as an immediate deduction.
The Short Answer
Yes, but with conditions. The ATO allows you to claim a deduction for the cost of sunglasses (including prescription sunglasses and contact lenses) if you are required to work outdoors and be exposed to the sun for long periods.
Who Can Claim?
The deduction is primarily for outdoor workers whose job requires them to protect their eyes from the glare of the sun. This includes:
- Tradies and construction workers
- Delivery drivers and truckies
- Landscapers and gardeners
- PE teachers and outdoor instructors
- Farmers and agricultural workers
Prescription vs. Non-Prescription
You can claim the full cost of non-prescription sunglasses. If you wear prescription sunglasses, you can only claim the portion of the cost that relates to the "sun protection" aspect (the tinted lenses), but the ATO typically accepts the full cost of prescription sunglasses if used primarily for work.
Apportionment and Receipts
If you use your sunglasses for both work and private purposes (e.g., wearing them while driving the kids to sport on the weekend), you must apportion the expense. For example, if you use them 60% for work, you claim 60% of the cost.
Always keep your receipts. If the sunglasses cost more than $300, you must depreciate them over their useful life, while items under $300 can be claimed immediately.
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