Truck driver clothing, sun protection and tools

What you wear and carry for the job is deductible in some places and private in others, and the boundary is not always where it feels. Protection and genuine work use are what earn the deduction, not the fact that you only use something while driving. Draw those lines clearly and you can claim the boots, the sunglasses and the load straps with confidence, and leave the everyday clothes out.

Protective clothing, yes; everyday clothing, no

Clothing that genuinely protects you is deductible: steel-capped boots, hi-vis, fire-resistant gear and protective overalls all guard against a real risk on a depot or at a loading dock, so they qualify, along with washing them. A compulsory uniform your employer strictly enforces, typically a shirt carrying the company logo, is deductible too. Ordinary clothing is where drivers slip. Jeans, plain shirts, shorts, socks and everyday boots are conventional clothing and are not deductible, even when you keep them only for driving and even when the yard expects a certain standard of dress. Truck driving does not have occupation-specific clothing the way some trades do, so unless an item is protective or a genuine logo uniform, it stays private.

How to claim laundry

When the clothing itself qualifies, washing it is deductible on the ATO's reasonable per-load rates, which run to a dollar for a load of work clothing on its own and fifty cents where it shares the machine with your personal washing. A total laundry claim of $150 or less needs no written evidence, as long as you can still explain how you reached it, and dry-cleaning and any repairs come off at their actual cost with receipts kept. There is no laundry claim for everyday clothes, because there was no deductible clothing to launder in the first place.

Sun protection for the hours in the cab

A driver spends long stretches exposed to sun through the windscreen and out on the tarmac loading and unloading, and sun protection is a genuine work expense for that. Sunglasses are deductible for their work-related share, and unlike ordinary prescription glasses, prescription sunglasses and anti-glare lenses do qualify here, because they reduce a real risk while you work. Sunscreen and a broad-brimmed hat used on the job are deductible too. Ordinary prescription glasses and contact lenses remain private, since correcting your eyesight is a personal cost rather than a protective one.

Tools and equipment, and the $300 rule

The gear you buy yourself to do the job is deductible for its work-related share: load straps and restraining ropes, gloves, a torch, a GPS unit, spanners and tyre tools. How you claim it turns on what it cost. An item of $300 or less is claimed in full, at its work-use share, in the income year you buy it. An item costing more than $300, or a set of items that together cost more than $300, is claimed as decline in value across its effective life, a portion each year rather than the whole amount at once. Repairs to that equipment are deductible as well. Anything your employer supplies or pays for is not yours to claim.

A word on cab comforts

Not everything you use on a long run is deductible, and some cab items are treated firmly as private. The sleeping bag and pillows you use on a rest break away from home are deductible for their work-related share, and that is covered with the meal and travel rules in the overnight meals chapter. Beyond those, be cautious: a cab fridge or cooking gear is not addressed by the ATO and carries a real risk of being seen as a private or dual-purpose cost, so it is not a claim to assume. Music, audiobooks and seat covers are private outright, even though they make the hours easier. When in doubt on a cab item, check it against your own facts rather than claiming it on feel.

The bottom line

Claim the clothing that protects you and the logo uniform your employer enforces, plus laundering them. Claim your sun protection, sunglasses included, and the tools and equipment you funded, in full under $300 and by decline in value above it. Leave the everyday clothes, the ordinary prescription glasses and the cab comforts off the return. Keep the receipts and record a work-use fraction for anything that doubles as personal, and the gear side of a driver's return holds.

General information only, not tax advice. Check the ATO or a registered tax agent for your situation.