To claim a deduction for a work-related expense:
- you must have spent the money yourself and weren't reimbursed
- it must be directly related to earning your income
- you must have a record to prove it (usually a receipt).
You can't claim for clothes you wear for work that are not specific to your occupation, may be worn in multiple professions or are everyday clothes. For example, you can't claim for:
- a bartender's black trousers and white shirt
- a business suit
- a swimming instructor's swimwear.
If your total claim for work-related expenses is more than $300, you must have written evidence to prove your claims.