Document ID: chunk:federal_register_of_legislation:F2017L01012:body:0:p9
Version: federal_register_of_legislation:F2017L01012
Segment Type: other
Provision Reference: 
Character Range: 21586–24364

accessories (other than protective or occupation specific clothing) which distinctively identify a particular employing organisation, product or service and which employees are encouraged by their employer to acquire and wear at work, but are under no compulsion to do so.

Occupation Specific Clothing
48. Subsection 34-20(1) of the Act provides a definition of occupation specific clothing.
This definition states, in part, that occupation specific clothing is 'clothing that distinctively identifies the employee as belonging to a particular  profession, trade, vocation, occupation or calling'.

49. Examples of clothing that fall into this category are chef's checked pants and cleric's robes.

50. Expenditure on items of clothing which are occupation specific in nature is subject to the requirements of section 8-1 of the Act to be deductible.  This type of clothing is not covered by these Guidelines.

Protective Clothing
51. 'Protective clothing' is defined in subsection 34-20(2) of the Act.  It is clothing of a kind that you mainly use to protect yourself, or someone else, from risk of:

     (a)  death; or
     (b) disease (including the contraction, aggravation, acceleration or recurrence of a disease); or
     (c) injury (including the aggravation, acceleration or recurrence of an injury); or
     (d)  damage to clothing; or
     (e) damage to an artificial limb or other artificial substitute, or to a medical, surgical or other similar aid or appliance.

52. Examples of clothing that fall into this category are overalls, aprons, goggles, shields, hard hats and safety boots.  When considering whether an item constitutes 'protective clothing' regard must be had to the nature of the business or activities carried on by the employer.  For example, a mechanic's overalls would be protective however, designer overalls worn by a salesperson in a clothes shop would not.

53. Expenditure on items of clothing which are protective in nature is, subject to the requirements of section 8-1 of the Act, deductible.  This type of clothing is not covered by these Guidelines.

CONTACT ADDRESSES

    54. AusIndustry
   Register of Approved Occupational Clothing
   Level 5
   111 Burke Street
   MELBOURNE   VIC   3000

     Postal Address:
     AusIndustry
     Register of Approved Occupational Clothing
     GPO Box 2013
     CANBERRA   ACT  2601
     Telephone: (03) 9268 7944
     Facsimile: (03) 9268 7999
    Internet Access: www.business.gov.au

55. All enquiries regarding the following matters should be directed to your local Australian Taxation Office:
     - compulsory occupational clothing;
     - occupation specific clothing;
     - protective clothing; and
     - the availability of tax deductions on all types of occupational clothing.