Some work clothing can be tax-deductible, along with the costs of cleaning and repairing such clothing. Most commonly and clearly, protective or unique clothing is deductible, however clothing which is entered on the Register of Approved Occupational Clothing (the Register) can also clearly make clothing deductible. Only designs of uniforms or wardrobes which are not protective clothing, occupation specific clothing or compulsory for an employee to wear while at work, need to be registered. If the clothing is not registered, is is equivocal whether a simple logo on clothing will be deductible.
The clothing on the Register must be identifiable to your business through an identifier, such as a logo. An identifier must appear at least once on the external surface of each item of occupational clothing including accessories. In addition, the occupational clothing must be designed to ensure that when two or more items are worn together at least one ‘stand alone’ identifier or an approved identifier pattern should be plainly visible to the casual observer. Furthermore, the clothing must not, after the addition of identifiers, be available for rental or purchase by the general public.