Tax deductions for employees to buy, rent and maintain their non-compulsory uniform

Technical help

See our customer portal's frequently asked questions to help with your queries. If you can't find your answer, contact us for assistance.

What information will I need to submit my application?

You will be required to provide:

• your organisation’s name, ABN, and address details
• a contact person’s name, email address and telephone number
• details of the clothing being registered, including the type of garments and colours
• the number of people employed who may wear the garment
• a description of different groups within your business who may wear different uniforms e.g. administration team or ground staff.

How long does it take for applications to process?

Applications are processed in the order they are received. Depending on the workload, decisions are usually made within 10 working days. It may take longer to make a decision if further information is required.

To be eligible, must uniforms be purchased from a uniform supplier, or can they be purchased from any clothing retailer?

Uniforms may be purchased from any supplier, manufacturer or retailer as long as the uniform set meets the criteria in the Guidelines. 

If an employer provides employees a partial or full subsidy for uniforms, is it still necessary for the employer to apply for registration?

To receive the benefits of being registered the employer needs to apply to the Register, whether or not an employer provides employees partial or full subsidy for uniform sets.

What is the process to update a uniform on the Register?

Follow the link to the application form in the applying section of this page.

Our organisation has changed our business name, does this affect our registration?

If you need to change your business or contact details, email raoc@industry.gov.au with details of your previous and current business and contact details. A team member will contact you to confirm the update.

How can someone find out what is on the Register for an organisation?

You can search for what you have registered for your organisation through the 'apply now' link under the applying section of this page. Once you log in, you will be able to check your submitted applications, including a summary of what items your organisation has registered.

Otherwise, send an email to raoc@industry.gov.au. Include your ABN, business name and address in the email request.

If the majority of employees of a business wear a compulsory uniform, however some staff wear a non-compulsory uniform, is the employer exempt from registering the design of the non-compulsory uniform set?

For employers and employees to receive the benefits of registration, the employer needs to apply to register non-compulsory uniform sets for the group of employees that has the option to wear them.

If an employer discovers they can register non-compulsory corporate uniforms after they have been purchased, can approval be back-dated?

Provided the uniform set meets the Guidelines, registration approval can be recorded at the time the uniform was first used.

If an identifier / logo is required on all uniform items, where should it be placed on skirts, pants and shorts?

While there is no rule about precisely where logos must be placed on lower body garments, they cannot be on the waistband because they could be concealed by a belt.

Can I have two different identifiers / logos on different items of uniform (e.g. a company logo with a word on shirts and a company logo without words on pants)?

Provided the two different logos are distinctive, and reflect the corporate image of the employer, they can be considered a uniform set on the Register. However, if every item of clothing has a different logo, the uniform is not considered a set and cannot be accepted on the Register.

Can shoes, short socks, stockings and underwear form part of a uniform?

These items cannot form part of a uniform set on the Register in any circumstance. However, when worn with shorts, socks long enough for the identifier to be clearly visible from a two metre distance are eligible.

Can the logo feature colours which are different to the uniform?

The logo can contain numerous colours, as long as it contrasts to the clothing, and is visible from a two metre distance. The maximum of eight colour combinations (depending on staff numbers) only applies to the clothing.

If an employer registers a uniform for employees, are contractors covered?

For the purposes of the Register, contractors are defined as employees. Once an employer has registered a uniform set, all the benefits available to employees are available for contractors.

If a franchisor/holding company registers a uniform, are franchisees/subsidiary companies using identical uniforms covered by the same application?

A franchisor/holding company can lodge one application where all franchisees will have access to the same uniforms and benefits.

An individual franchisee may lodge a separate application if they wish to have a separate uniform.

How is the Common Theme assessed?

There must be one common colour for lower body garments to act as a common theme for a uniform set. This colour must be worn by all employees.

What is a class of employees?

A class is the group or category of employees who will wear the uniform.

• There can be one class for the whole organisation which includes people from various departments or work areas. Most small organisations would only have one class of employees.
• Two or more classes should be nominated if there is a different uniform for separate groups of employees. For example, administration, teachers, groundskeepers, retail staff, stores people.
• In this instance, the uniforms would need to have a common colour to meet the requirement of a common theme between classes.