What a mechanic wears divides in two at tax time, and much of the floor claims the wrong side. Steel-caps under a car on the hoist, safety glasses against a launched spring or a squirt of brake cleaner, gloves and the heavy overalls that soak the grease and cop the sparks: these guard you from a genuine hazard, so their cost comes home to you. The plain shirt and ordinary trousers you also pull on do not, however hard the workshop leans on the dress rule. The test underneath holds steady: you paid, no one reimbursed you, and the item either protects you against a real risk or carries the employer's name.
Protective gear you buy yourself
Fund something that guards against a real or likely injury at work and it's deductible. The ATO logs it under protective items, not clothing, so it counts on its own whether or not you also wear a uniform. The one requirement: you bore the cost and weren't paid back. If the workshop issues the gear or reimburses it, you're out nothing, so nothing is claimable.
The purchase isn't the end of it. Purchase, repair, replacement and cleaning of these items are all recoverable, which brings the recurring buys in too: glasses swapped out scratched blind, or gloves worn through, are a genuine deduction year on year, not a one-off. Work roadside or out in the open as a mobile mechanic and sun protection joins the list, the sunscreen, hat and sunglasses, for the hours the job leaves you exposed.
Logo overalls and uniform
Past the strictly protective, one kind of otherwise-ordinary clothing still qualifies: a compulsory uniform that carries your employer's logo and is actually enforced. If the workshop requires overalls or a shirt with its name or brand stitched on, buying that uniform is deductible, and so is keeping it clean.
The logo is what carries the claim. Overalls in the workshop's colours with its name embroidered on are deductible; the same overalls plain are not.
A registered non-compulsory uniform can also qualify, but that hangs on the workshop having the design registered, not on you rating the look. Where the workshop hands you the uniform or reimburses it, there's nothing left for you to claim.
The plain-clothing catch
Here's where sound claims quietly collapse. Barring a few exceptions, clothing isn't deductible, and being ordered to wear it changes nothing.
- Plain overalls and unbranded work shirts. Ordinary work clothing with no logo is conventional, off the return even when the workshop requires it and even when you never wear it elsewhere.
- The mandate carries no weight. The test is the item and whether it protects you or names the employer, not whether the job insisted on it or you wear it only at work.
- Ordinary trousers, jeans and everyday shoes. All conventional clothing, off the return even when they come home black with grease and brake dust.
What clears the bar: items that genuinely protect you, an enforced compulsory uniform that carries and identifies the workshop's branding, or a registered non-compulsory uniform. Beyond those three, ordinary clothing doesn't qualify, however filthy the job leaves it.
Laundering deductible gear
Once a garment qualifies, so does washing it, and no drawer of receipts is required. The ATO allows a set per-load rate for cleaning the protective clothing and logo uniform that qualify, with the rate hanging on how the load is run.
A load holding only your deductible overalls and protective clothing is claimed at the higher set rate per load.
A load where the work gear goes in with the family washing is claimed at the lower set rate per load.
Under the ATO's small-total laundry threshold you need no written evidence, though you still have to show how you got to the figure, and loads a week across the weeks you worked is what stands behind it. Dry-cleaning and mending come off at their genuine cost, receipts attached. The limit flows from the clothing rule: you can't claim washing plain overalls even when they come home caked, because a garment that was never deductible doesn't become one in the wash.
The records behind it
Every claim here leans on its record, and the category is built from small, regular buys, the kind that vanish first.
- The receipt for the boots, the glasses and any other protective item you bought.
- The docket for the replacements, since the recurring buy is claimable too.
- The invoice for the logo uniform, and proof it carries the workshop's branding.
- The loads-a-week basis behind the laundry figure.
The bottom line
Sort your gear three ways: what protects you, what carries the workshop's logo, and what is simply what you wear. The steel-caps, the safety glasses, the gloves and the heavy overalls come home to you, and so does a logo uniform and the cost of washing it. The plain overalls, the unbranded shirt and the everyday shoes do not, however firmly the workshop enforces them, and neither does laundering them. Get that split right, net off anything reimbursed, keep the receipts and the laundry count, and your clothing claim lands on what the work honestly costs.
Work out what your protective gear, uniform and laundry are worth against your income.
General information only, not tax advice. Check the ATO or a registered tax agent for your situation.