You can claim a deduction for the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job ‑ eg chef’s checked pants and chef’s
hat, or protective clothing like aprons that your employer
requires you to wear.

You can’t claim a deduction for the cost of buying or
cleaning plain clothing worn at work, even if your employer
tells you to wear it, and even if you only wear it for work
(eg black pants and a white shirt).

You can’t claim a deduction for hairdressing, cosmetics,
hair and skin care products, even if your employer expects
you to be well groomed. All grooming products are private
expenses.

You can claim a deduction for self‑education expenses if
your course relates directly to your current job, eg barista
course if you are working in a coffee shop.

You can’t claim a deduction if your study is only related in
a general way or is designed to help get you a new job.

You must have a record to prove it

You must have spent the money yourself and weren’t reimbursed

It must be directly related to earning your income

You can claim the work‑related portion of other
expenses if it relates to your employment, including:
• phone and internet costs, with records showing your
work‑related usage
• expenses you incur working from home that are not
incidental (for example, you can’t claim the cost of
checking your roster or payslip)

You can’t claim private expenses, such as:
• personal grooming or hygiene products,
even if you’re required to stay overnight
with a client (such as toothbrushes,
shampoo or conditioner)
• flu and other vaccinations,
even if you’re required to
have them for work