Occupation Specific Clothing

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What is Occupation-specific clothing

Occupation-specific clothing distinctively identifies you as a person associated with a particular profession, trade, vocation, occupation or calling. The characteristics of occupation-specific clothing are:

  •  it is specific to your occupation
  •  it is not conventional (everyday) in nature, and
  •  it would allow the public to easily identify your occupation.

Examples of occupation-specific clothing include:

  • A chef's checked pants
  • A nurse's traditional uniform
  • A judge's robe
  • A barrister's silk robe and wig
  • A religious cleric's ceremonial robes

What is not occupation-specific clothing?

Clothing that could be worn in a number of occupations is not occupation-specific clothing.


A white coat worn with white trousers may imply that a person is a health worker but does not differentiate between whether the person is a pharmacist or a laboratory technician. (However, the cost of these items of clothing may be an allowable deduction if they are protective clothing.).

Note that for Nurses, the ATO now considers a traditional nurses uniform no longer exists and is specifically excluded from occupation specific clothing.

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