New Approved Occupational Clothing Guidelines 2017

The government has issued new guidelines to set out criteria for tax deductible non-compulsory uniforms.

Editor: The taxation law only allows a deduction to employees for expenditure on uniforms or wardrobes where either:

  •  the clothing is in the nature of occupation specific, or protective clothing; or
  •  the wearing of the clothing is a
    compulsory condition of employment
    for employees and the clothing is not
    conventional in nature; or
  • where the wearing of the clothing is not compulsory, the design of the clothing
    is entered on the Register of Approved Occupational Clothing.\


The new guidelines outline (among other things):

  •  the steps that need to be undertaken by employers to have designs of occupational clothing registered; and
  • the factors that will be considered
    in determining whether designs of
    occupational clothing may be registered.


The guidelines commence on 1 October 2017, and the previous Guidelines are revoked with effect from the same day.

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