As a health professional, I find the medical scrub like the Airmed/Figs ones doesn’t fit in nicely with in any of the 4 categories mentioned by the ATO (listed below). But I keep hearing my colleagues saying it’s tax deductible.
Firstly the scrubs are not truely protective. It’s traditionally worn by operating theatre staff in hospital to prevent transmission of outside organisms into the clean theatre environment. It’s not water resistant to protect you from bodily fluids. It’s short sleeved. Surgeons and scrub nurses have to wear water resistant sterile theatre gowns on top of the scrubs when operating.
Second, it’s not occupation specific to Doctors, as dentists, vets and nurses can wear them.
Third and fourth points are understandable. If the scrubs have a hospital/clinic logo, then obviously it can be claimed.
I’m just curious to know how these scrubs are deemed tax deductible. Am I misinterpreting the ATO website?
“You can claim a deduction for costs you incur to buy, hire, repair or replace clothing, uniforms and footwear you wear at work if it's in one of the following categories:
- protective – clothing with protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, enclosed non-slip shoes, aprons or smocks that protect conventional clothing. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, drill shirts, shorts, trousers, socks, closed shoes.
- occupation-specific – clothing which distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions, for example a [Removed by moderator] lab coat.
- a compulsory uniform – clothing that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either
- you as an employee working for a particular employer
- the products or services your employer provides.
- a non-compulsory uniform – clothing that your employer registers on the Register of Approved Occupational Clothing and you wear the uniform at work.”
https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/in-detail/occupation-and-industry-specific-guides/a-d/doctor-specialist-and-other-medical-professionals-income-and-work-related-deductions/deductions-for-work-expenses/medical-professional-expenses-af#ato-Clothinganduniformexpensesincludingfootwear
Author: TamaraATO(Community Support)Community Support 17 July 2024
Hello @PotatoTax
We get where you're coming from.
They are deductible expenses as per the Occupation and Industry specific guides for the Medical Industry.
As they can be worn what may seem like many occupations.
They do all fall under the one occupation of people who work in the medical industry.
Nurses are but one branch of the medical industry itself.
That's why we design our handy occupation specific Tax Time Toolkits.
To help people, know what they can and can't claim.
Without having go through their own interpretations of what's in our general info.
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