A Guide to Non-Compulsory Work Uniform Deductions

Everyone knows that a police officer's uniform or a nurse's scrubs are tax-deductible. These are "Compulsory Uniforms"—you get fired if you don't wear them.

But what about the branded polo shirt your boss gave you that they encourage you to wear, but don't strictly force? This is a Non-Compulsory Uniform, and the rules for claiming it are much trickier.

1. The "Register" Requirement

If your uniform is non-compulsory, you can only claim a tax deduction for purchasing and laundering it if the design is entered on the Register of Approved Occupational Clothing.

This register is managed by AusIndustry, not the ATO. If your employer hasn't gone through the formal registration process, your "uniform" is legally just "clothing" in the eyes of the tax office, and your claim will be denied.

2. What Makes a Design "Approved"?

You can't just stick a logo on a white t-shirt and register it. AusIndustry has strict design criteria:

• Distinctive Pattern: The uniform must have a "single distinctive look" (e.g., a specific corporate colour palette).
• Identifier Size: The logo or identifier must be at least 80% of a 4cm square area. Small, subtle logos usually don't qualify.
• The "Street" Test: Would a member of the public clearly identify you as working for that specific employer, or does it just look like a nice shirt?

3. Shoes and Socks Are (Almost) Never Covered

Even if your shirt and pants are on the Register, the shoes, socks, and stockings you wear with them are almost never deductible.

Why? Because the ATO considers these "Conventional Clothing." Unless the shoes are protective (steel caps) or part of a very specific costume (like a clown's oversized shoes), they are a private expense.

Summary

Just because it has a logo doesn't mean it's a tax deduction. Before you claim $300 for laundry on your tax return, make sure your non-compulsory uniform is officially registered.