Uniform – Tax Facts

According to the ATO, the items listed below meet the criteria for protective clothing:

– Clothing that is resistant to fire and offers protection against the sun
– Vests of safety colours
– Non-slip shoes worn by nurses
– Rubber boots worn by concreters
– Steel-capped boots, gloves, overalls, and heavy-duty shirts and trousers
– Overalls, aprons, and smocks that are worn to prevent damage or staining of your regular clothing during income-generating activities.

Note: This information is for general guidance only and may not suit your individual circumstances. Please consult a qualified professional before taking action.

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