Approved Occupational Clothing Guidelines - Australian Government

Service summary

You may be required to comply with these guidelines if you intend to provide your employees with occupational clothing. All occupational clothing where expenses will be incurred by employees in the rental, purchase or maintenance of the clothing are required to have the design of the clothing entered on the register.

Occupational clothing is either clothing which must be worn as a condition of employment and is unconventional in nature (such as protective clothing), or where the wearing of the clothing is not compulsory, but the design of the clothing has been entered on the Register of Approved Occupational Clothing.

Where occupational clothing satisfies the guidelines, and is registered by an employer, an employees' expenditure on the occupational clothing will be eligible for tax deductibility. These guidelines also provide information on the amount of money employees can claim for taxation purposes in relation to expenditure on occupational clothing.

Please consult the Contact Officer for more information and to ascertain the level of compliance (if any) that may be required.

Service type

Code of Practice

A code of practice can be either a legal requirement or non-legal requirement. Legal codes of practice are defined as a result of legislation. Non-legal codes of practice are defined by industry regulators and bodies.

Other resources

Administering agency

Department of Industry, Innovation and Science
Business Services

Act(s) name

Income Tax Assessment Act 1936 (Australian Government)

Contact details

Department of Industry, Innovation and Science
Business Services

Operating address:
Level 7
10 Binara St
Australian Capital Territory 2600
Mailing address:
GPO BOX 9839
Canberra, Australian Capital Territory 2600




02 62136000


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