Private ruling: Work Related Expense - clothing (uniform, protective, conventional)
Published: August 2013
Ruling period: Year ended 30 June 2013
Date scheme commenced: 1 July 2012

Ruling: Q1: Are the entitled to a deduction for the cost of latex gloves you purchased for your job? | A1: Yes.

Relevant facts and circumstances: You are a professional worker. You bought gloves which you wear everyday at work. The gloves are used for hygiene reasons and to protect your hands.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 8-1.

Reasons for decision: Summary: Taxation ruling 2003/16 allows a deduction for expenses incurred in respect of protective items used in carrying out your work in certain circumstances. In this ruling the term 'protective items' means things that, according to their design, properties and practical application, protect you against illness or injury. Commonly these items would include hats, safety glasses and steel-capped boots. The gloves are accepted as being a protective item and accordingly you are entitled to a deduction for their cost of purchase.