15 September 2017 - GAP Accountants

New Approved Occupational Clothing Guidelines 2017

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

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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