Lina has spent $340 on clothing recently and she has kept all her receipts and she wants to know if any of this expense is an allowable deduction. The clothing represents a non-compulsory uniform but one which the employer has not as yet registered the design on theRegister of Approved Occupational Clothing. Which one of the following statements is correct regarding Lina's entitlement to claim a deduction for this clothing purchase?
A) A full deduction of $340 is allowed for this clothing purchase
B) A deduction is allowable up to $150 for this clothing purchase
C) No deduction is allowable for this clothing purchase
D) As long as the uniform distinguishes staff that work for her employer then the clothing purchase of uniform items would be deductible and the employer's policy on staff wearing uniforms is not relevant

Question

Quizplus · Accepted Answer

No deduction is allowable for this clothing purchase because for a non-compulsory uniform to be deductible, the employer must have the design registered on the Register of Approved Occupational Clothing, which has not been done in this case.

Lina Has Spent $340 on Clothing Recently and She Has