Textile, Clothing and Footwear Corporatewear Register
At a glance
Provides employees with tax deductions for the cost of renting, purchasing or maintaining a non-compulsory uniform, where this clothing is registered by employers. Employers are also eligible for fringe benefit tax (FBT) concessions on any contribution they make towards the employee’s uniforms.
At a minimum, you must:
- be an employer in Australia with a non-compulsory corporate uniform that meets the approved occupational clothing guidelines
- have a complete outfit as a non-compulsory uniform which includes a company identifier.
Other eligibility requirements apply.
The Government is reviewing the Register of Approved Occupational Clothing and related tax deductions for expenses on non-compulsory uniforms to determine if the current arrangements remain fit-for-purpose, necessary and relevant. The Government is seeking your comments, views and possible alternative options to the current programme.
Details are available on the Treasury Website: Review of the Register of Approved Occupational Clothing and related tax deductions.
Submissions are due by 16 December 2016.
Businesses that employ staff who wear a non-compulsory uniform may be able to avoid paying Fringe Benefits Tax (FBT) on any subsidies they make towards the uniform.
Employees can also get tax deductions for expenses they incur to rent, purchase or maintain non-compulsory corporate uniform.
Non-compulsory corporate uniforms are a set of clothing and accessory items (not protective or occupation-specific) which:
- distinctly identifies a particular employer, product or service
- are not compulsory for employees to wear to work.
The Australian Taxation Office (ATO) determines the level of tax deductions.
What support or funding is available?
- Employers: avoiding the payment of FBT on non-compulsory uniforms.
- Employees: applying for a tax deduction on any expenses for renting, purchasing or maintaining their non-compulsory corporate uniform.
Who can apply?
Any employer in Australia can register their non-compulsory corporate uniform and accessories in the Textile, Clothing and Footwear (TCF) Corporatewear Register. It is free to register a uniform set.
What are the eligibility criteria?
The design of the non-compulsory uniform must meet the Approved Occupational Clothing Guidelines. Some of the uniform design basics to meet are:
- The uniform must be a complete outfit, eg dress, shirt and trousers, shorts, and/or skirt.
- A company identifier (discrete logo/name/initials) must be on all items in the uniform, including accessories.
- For clothing, the identifier must be at least 80% of a four cm square.
- For accessories, such as a tie or scarf, the identifier must be at least a one cm square.
- Identifiers must be in a contrasting colour or shade to the garments they are attached to in order to be visible from two metres away.
- Identifier must be permanently attached to each garment (eg embroidered, iron on, heat seal).
- The entire garment range can have a maximum of eight colours. This includes different shades of a colour and excludes those found in the identifier.
- The number of colour/pattern/print combinations allowed is limited by the number of employees in a class.
- Where a variation on a uniform is worn by different groups in an organisation, there must be a common theme between these groups or classes of employees, and the male and female uniform.
- The uniform must be appropriate for the duties of the employee.
More information about eligibility is available in the Approved Occupational Clothing Guidelines.
How do I apply?
To register a uniform you must complete the application form ‘Non-Compulsory Corporate Uniforms Application Form – Registration’. It is available for download in the I’m ready to apply tab. You can also call us on 13 28 46 to get a hard copy.
You should submit your application before starting production, purchase and embroidery of garments. This will help ensure the uniform sets comply with Approved Occupational Clothing Guidelines.
Post your application form to:
GPO Box 85
Melbourne VIC 3001
You can submit your application by email to email@example.com if you:
- attach high quality scans of the fabric/logo/identifier
- attach sketches or images of the fabric/logo/identifier
- show or describe all colours of the fabric/logo/identifier.
Call the Corporatewear Register on (03) 9268 7944 if you need help with your application.
You can claim a deduction for non-compulsory corporate uniform in your tax return. The ATO has more information about claiming deductions for non-compulsory corporate uniforms.
How will I know if I am successful?
We process applications in the order we receive them. Depending on workload, decisions are usually made within two weeks. It may take us longer to make a decision if we need further information.