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 for 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.