Claiming for deductions
Scenario:
I am a primary school teacher working at a local private school. During the 2016/17 tax year, I bought a new blouse and skirt which she wears exclusively for teaching at school. I sometimes also incurred dry-cleaning costs for these clothes.
Will I be able to claim deductions for those costs?
Explanation:
Generally, you could not deduct the costs for the blouse and skirt nor the dry-cleaning expenses unless one of the three exemptions applies.
You could, however, claim the total amount of work expenses incurred in the income year that is $300 or less, where no written evidence is required.
Expenditure on clothing and maintenance of that clothing is generally treated as private and is, therefore, not deductible.
There are three exemptions to this rule, where the cost of clothing may be deductible:
- Clothing is ‘necessary and peculiar’ to the taxpayer’s occupation, such as a uniform
- Clothing is conventional, but because of the occupation of the taxpayer, additional expenses are incurred. An example can be, cloth bought by a professional actor in order to perform a role.
- Non-compulsory uniforms with a registered design.