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

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.

When should applications be submitted?

If applications are submitted prior to commencing production, purchase and embroidery of garments, it will ensure the uniform sets comply with 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?

Send an email from the organisation’s contact person and organisation’s email address, to raoc@industry.gov.au stating the registration number and the changes proposed, e.g. the items to phase out, and items to add to the Register detailing which garments, the colours of the garments, the genders to wear the garments and if the garments will be worn by specific classes of staff.

Attachments (as items or scans) are only required if there is a change to registered identifiers or logos.

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

Send an email to raoc@industry.gov.au or call 13 24 86 to request details. You will need to provide the organisation name, ABN and address.

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. Providing a franchised unit/subsidiary company signs a declaration (page 6 of the application form) that they are using an identical uniform set to the one registered by the franchisor/holding company, they will have access to the same benefits.

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.