If you work involve exposing to the risk of illness or injury then you are eligible to claim tax deduction for face masks or face shields, hardhats and helmets, safety glasses or goggles, earplugs, gloves, sanitiser, anti-bacterial spray, sunscreen, sunglasses and headgear items etc.
In this article we will cover following sun protection, sunglasses tax deduction questions:
- Who is eligible to claim sun protection tax deductions?
- What can be claimed (face shields, hardhats and helmets, safety glasses or goggles, earplugs, gloves, sanitiser, anti-bacterial spray, sun protection, sunglasses and headgear items etc)?
- How much can I claim? Is it one off tax deduction or depreciation?
1. Who is eligible to claim tax Deduction for Personal protective equipment (PPE), Masks, Sunscreen, Sunglasses and Headgear?
You can claim tax deductions for your PPE and below list of items costs (see question 2) if you are exposed to the risk of illness or injury in the course of carrying out your work duties, the risk is not remote or negligible, in the circumstances there would be reason to expect the use of that kind of protective item, you use the item in the course of carrying out your work duties. You must incur the expense for the protective items, equipment or products. You can't claim a deduction if your employer: pays for the items, provides the items and reimburses you for the cost you incur.
Employees who could claim sun protection tax deductions include following but not limited to because a PPE deduction will depend on the nature of your employment duties:
- Pilots and airline staff
- Builders
- Tradespeople
- Couriers and delivery people
- Farmers
- Fishermen
- Foresters and gamekeepers
- Landscapers and gardeners
- Miners
- Sports professionals
- Coaches and trainers
- Outdoor recreation staff
Example: if you are working outside all day at a building site, you are entitled to claim sun protection deduction.
2. What can be claimed (masks, sunglasses, sunscreen, head gear)?
If you work invlove exposing to the risk of illness or injury then you are eligible to claim tax deduction for face masks or face shields, hardhats and helmets, safety glasses or goggles, earplugs, gloves, sanitiser, anti-bacterial spray, sunscreen, sunglasses and headgear items etc. Condition includes, exposure to sunlight must be for regular periods of time. If you only use sunglasses for a short period such as walk between two work premises, then you are not eligible to claim it as a tax deduction.
3. How much can I claim? Is it one off tax deduction or depreciation?
The answer to question depends on the price and type of purchase.
Full cost as one off deduction if each purchase item is below $300.
If the cost more than $300 and purchases are expected to last for longer than 12 months then you will need to claim the depreciation of the PPE equipment (sunglasses etc) on your tax return over time, rather than the purchase price.
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This information is intended as a guide. All actual detail and circumstances differ, refer to ATO website for current legislation. Please discuss your situation with Top Accountants at https://topaccountants.com.au/tax-return
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