Protective clothing is clothing, helmets, goggles, or other garments or equipment designed to protect the wearer’s body from injury or infection. The hazards addressed by protective clothing include physical, electrical, heat, chemicals, biohazards, and airborne particulate matter.

A deduction is allowed if the clothing has protective qualities and is worn principally to protect against the risk of illness or injury or to protect other clothing from being damaged when carrying out the income earning activities.

Examples include:

  • Overalls,
  • Safety glasses,
  • Ear plugs,
  • Non-slip shoes,
  • Sun hats,
  • Safety helmets,
  • Breathing apparatus, and
  • Protective gloves.

No deduction is allowed for ordinary jeans, jumpers, jackets or shirts that lack protective qualities.

In addition, taxpayers are allowed a deduction for the cleaning of protective clothing, such as overalls. A standard deduction up to $150 pa can be claimed with no receipts, or a higher amount if substantiated by receipts.


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