Review of tax deduction rules for non-compulsory uniform expenses

The government has released a consultation paper on its review of the tax deduction rules for non-compulsory uniform expenses.

Division 34 of ITAA 1997 provides that employees can only claim a tax deduction for non-compulsory uniform expenses, where employers have the uniform designs approved and entered on the Register of Approved Occupational Clothing by the Secretary of the Department of Industry, Innovation and Science. The review will consider whether the current approach is the most efficient and effective way of addressing the concern that taxpayers might claim tax deductions for private or domestic expenditure on conventional clothing worn to work, but that is not a non-compulsory uniform as such.

The closing date for submissions is 16 December, 2016. Written submissions may be sent to: Manager, Regulatory Reform Unit, The Treasury, Langton Crescent, PARKES ACT 2600; email:

Please feel free to call Norman Ruan or Martin van der Saag on 02 9984 7774 if you have any questions.

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