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mwilsonw(Initiate)Initiate
6 Aug 2023

I’m travelling to a worksite which requires me to wear all leather footwear. No part of the outer-sole can have a synthetic material or lining. There is also no requirement for these to be steel-capped.


I understand that ordinarily for clothing to be tax deductible it must have ‘protective features or functions’ and that conventional clothes would not fit this definition. Arguably, there are a lot of conventional shoes that meet the requirements of an all-leather shoes that are not specifically marketed as a safety shoe. As such, given any leather shoe meets the exact safety requirements of my workplace, would a conventional shoe that satisfies the workplace needs be nonetheless tax deductible?


The reason I ask is that there are not many all leather shoes which are specially designed or marketed as a safety shoe.


Thank you!

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1,678 views
2 replies

Most helpful response

Most helpful reply

AlliATO(Community Support)Community Support
7 Aug 2023

Hi @mwilsonw


Substantiation is the key here when making a deduction claim.


The footwear must be for protective reasons and not part of a general dress code. It must be for the purpose of preventing illness or injury while performing your duties in the workplace.


You should be able to provide supporting documentation to support your claim if we asked you to.


You would need to consider what are the factors that can cause illness or injury and how does all leather footwear prevent the risks and does your documentation support this


The cost of the footwear should be reasonable and in line with the workplace requirement.   


If you’re not certain that your supporting documents can substantiate your claim our Tailored technical assistance team can help with tax matters that are outside the norm and more complex. 

All replies

Most helpful reply

AlliATO(Community Support)Community Support
7 Aug 2023

Hi @mwilsonw


Substantiation is the key here when making a deduction claim.


The footwear must be for protective reasons and not part of a general dress code. It must be for the purpose of preventing illness or injury while performing your duties in the workplace.


You should be able to provide supporting documentation to support your claim if we asked you to.


You would need to consider what are the factors that can cause illness or injury and how does all leather footwear prevent the risks and does your documentation support this


The cost of the footwear should be reasonable and in line with the workplace requirement.   


If you’re not certain that your supporting documents can substantiate your claim our Tailored technical assistance team can help with tax matters that are outside the norm and more complex. 

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Are leather shoes sufficently considered to have protective features or functions? | ATO Community