Tax deductions for employees to buy, rent and maintain their non-compulsory uniform
This program registers eligible non-compulsory employer uniform sets in the Register of Approved Occupational Clothing.
Registration allows employees to claim tax deductions for the cost, laundry, dry-cleaning and repair of the registered uniform, and may provide for a reduction in fringe benefits tax (FBT) where uniforms are provided free or at a reduced cost.
Any employer in Australia can apply to register their non-compulsory uniforms and accessories in the Register of Approved Occupational Clothing.
The design of the non-compulsory uniform must meet the Approved Occupational Clothing Guidelines.
Uniform design basics specified include:
- the uniform must be a complete outfit with either a full body garment (e.g. dress) or a top and bottom garment (e.g. shirt and trousers, blouse and skirt)
- a company identifier (discrete logo, name or initials) must be permanently attached to all items in the uniform including accessories
- for clothing the identifier or logo must be at least 80% of a 4cm square area
- for accessories (e.g. tie or scarf) the identifier or logo must be at least a 1cm square area
- identifiers or logos must be in a contrasting colour or shade to the garments and must be visible from 2m away
- the identifier or logo must be permanently attached (e.g. embroidered, iron on or heat seal)
- the entire garment range can have a maximum of 8 colours (including different shades), excluding colours in the identifier/logo
- there is a limit to the number of colour/pattern/print combinations allowed based on the number of employees in a class
- when the uniform is worn by different groups of employees there must be a common theme (a common colour lower body garment worn by all employees)
- and the uniform must be appropriate for the duties of the employee
The application form is intended for use by employers only.
Required information to submit an application includes organisation name, ABN and address details; a contact person’s name, email and telephone; details of the clothing being registered (including type of garments and colours); the number of people employed who may wear the garment; and a description of different groups/classes within the business who may wear different uniforms.
Get a personalised eligibility check — your match score, which criteria you meet, and what to watch out for.
Free to search · No credit card required
Last updated: 12 February 2026