If you or someone you know works in the sun for sustained periods, they could save big bucks by claiming their sun protection equipment!
Occupations and industries in which the ATO considers people to work in the sun for prolonged periods include:
- Building and construction
- Delivery and courier services
- Farming, agriculture and horticulture
- Forestry and logging
- Landscaping and gardening services
- Open-air minerals, oil and gas exploration and extraction
- Outdoor sports, and
- Other outdoor services.
The Tax Office accepts deductions for sunglasses when they are used because a worker is exposed to the harmful effects of the sun, generally for a prolonged period. For example, a short walk between two work premises is not allowed. However, if you work on a building site where you spend all day outside or you wear sunglasses to reduce the glare while driving (if you drive the majority of the time for work), you are entitled to claim.
There is no limit on the expenditure for the sunglasses, however if they cost more the $300 and they are expected to last for longer than 12 months, you will need to claim the depreciation of the glasses on your tax return rather than the purchase price.
Expenses for sunscreen and hats are also an allowable tax deduction for anyone who is classified as an outdoor worker.
However, because such items can also be associated with private use, there must be a sufficient connection between the expenditure on the hat or sunscreen and your income earning activities.