Key points
- Protective items for a specific work hazard may differ from ordinary clothing.
- Normal travel between home and a regular workplace is generally private.
- Keep receipts and a reasonable record of work use.
Safety boots and protective clothing
Items designed to protect against a real workplace risk may be deductible when you paid for them and were not reimbursed. Ordinary shoes, jeans and conventional clothing are generally private even if an employer requires a dress standard.
Laundry and tools
Laundry treatment depends on whether the clothing itself qualifies. Tools and equipment also require a direct work connection, records and an adjustment for private use. More expensive equipment may need to be claimed over time.
Travel and commuting
Normal home-to-work travel is generally not deductible. Different rules can apply to travel between workplaces or work sites during the working day. Record the destination, purpose and distance.
Records to keep
- Receipts and invoices
- Employer requirements and the work purpose
- Work and private-use calculations
- Travel diary or kilometre records where relevant
- Details of any employer reimbursement
Official sources
General information only. An item is not automatically deductible because it was used at work.