AUSTRALIA · TAX RETURNS · CHECKED 19 OCTOBER 2026
Tax deductions for retail and customer service
A required, distinctive branded uniform may qualify. Work calls and training must relate to your actual duties, with personal use removed.
Expenses to check for your work
Uniforms and protective clothing
Compulsory distinctive uniforms, registered optional uniforms, occupation-specific clothing or protection against a real work hazard. Ordinary black trousers, everyday shoes and office clothes do not qualify just because work requires them.
Read the official guidanceWashing eligible work clothing
Only washing, drying or cleaning clothing that itself qualifies. Keep a calculation of your actual eligible loads or cleaning bills; there is no automatic $150 claim.
Read the official guidanceWork phone and internet
Use bills and a reasonable work/private usage record. Include only work use and avoid claiming costs already included in a working-from-home fixed-rate claim.
Read the official guidanceTraining for your current work
Training must maintain or improve skills used in your existing work, or be sufficiently connected to increasing income in it. Study that qualifies you for a new occupation is generally excluded.
Read the official guidanceUnion and professional fees
Eligible annual union or professional membership costs connected with your current work. Enter the amount you paid, excluding reimbursement.
Read the official guidanceWhat to leave out
Buying clothes from your employer’s shop does not make them a deductible uniform.
Keep the evidence with your calculation
Keep invoices and a note of the work purpose. Where an item also has private use, record how you calculated the work share. Do not duplicate an expense between jobs or include costs paid back to you.
Official guidance for these claims