Income tax: is a police officer who is required to wear conventional clothing e.g., suits, shirts, ties, jeans and shoes entitled to claim a deduction for the cost of purchasing, cleaning and maintaining such items?

No. Expenditure in respect of purchasing, cleaning and maintaining clothing of a conventional nature is not deductible under subsection 51(1) of the Income Tax Assessment Act 1936 as the expenditure is of a private or domestic nature.

Even if police officers are required by their employer to wear clothing of a particular type not normally worn outside their employment, the clothing retains its conventional nature as it is not distinctive nor unique to the nature of their employment as police officers, and as such is not an allowable deduction. Example 1: The taxpayer is a plain clothes police officer who is required to wear a suit and tie on duty and receives a clothing allowance . He claims a deduction for the purchase, cleaning and maintenance of this clothing. These costs are not deductible. Example 2: A police officer in the drug squad is required to wear jeans and T shirts whilst on surveillance and she received a clothing allowance . She claimed a deduction for purchase of this clothing. The cost of this clothing is not allowable under subsection 51(1).