Who This Guide Is For
This guide is for Australians who work outdoors — whether you're a tradie on a construction site, a landscaper in the summer heat, a surf instructor at the beach, a farmhand in the outback, a traffic controller on the road, or a postie doing your rounds.
If your job requires you to be outside for significant portions of the day, you're likely entitled to claim deductions that indoor workers can't. The ATO (ATO guidelines) specifically allows outdoor workers to claim items like sunscreen, hats, and sunglasses — deductions that are generally not available to office workers.
In FY2025–26, these deductions can add up to hundreds (sometimes thousands) of dollars in tax savings. This guide covers every outdoor-worker-specific deduction the ATO allows, with calculation examples and record-keeping tips.
What Outdoor Workers Can Claim
1. Sunscreen and Sun Protection
If your job requires you to work outdoors, sunscreen is tax deductible. This includes SPF 50+ lotions, sprays, and zinc-based creams. The ATO considers sunscreen a protective item necessary for outdoor work.
Calculation example: An outdoor worker applies sunscreen daily, using approximately one 200ml bottle per month at $12 each. Over 12 months: 12 × $12 = $144/year fully deductible. If you work in extreme UV conditions and apply more frequently, this could easily reach $200+/year.
According to the ATO, sunscreen is deductible for employees who are required to work outdoors and need protection from the sun while performing their duties. (ATO guidelines, clothing and protective items.)
2. Hats and Broad-Brimmed Protection
Hats worn for sun protection at work are deductible. This includes broad-brimmed hats, legionnaires caps, bucket hats — any hat you wear primarily to protect yourself from the sun while working outdoors.
Key points:
- The hat must be worn for sun protection during work (not just commuting)
- It can have your employer's logo — that doesn't change its deductibility
- Baseball caps are harder to claim unless you can demonstrate they're specifically for sun protection
Calculation example: 2 broad-brimmed work hats per year at $25 each = $50/year. With a marginal tax rate of 30%, that's $15 back in your pocket.
3. Sunglasses (Prescription and Non-Prescription)
Sunglasses worn to protect your eyes from sun glare while working outdoors are tax deductible. This applies to both prescription and non-prescription sunglasses — as long as they're primarily for work use.
Important distinction:
- Sunglasses you wear to and from work (commuting) → not deductible
- Sunglasses you wear while working outdoors under the sun → deductible
- Polarised safety sunglasses that meet Australian Standards (AS/NZS 1067) → strongly recommended, as they serve dual purpose (sun + eye safety)
Calculation example: A pair of polarised safety sunglasses costs $120. If used 90% for work (and 10% for personal/weekend use), the deductible portion is $120 × 90% = $108.
4. Protective Clothing and Hi-Vis Gear
Protective clothing that is distinctive to your job — hi-vis vests, steel-capped boots, hard hats, safety gloves, wet weather gear — is tax deductible. The ATO rule is that the clothing must be:
- Protective: Designed to protect you from specific risks (UV, falling objects, chemicals)
- Occupation-specific: Distinctive to your role (e.g., a chef's checked pants, a nurse's scrubs)
- Not everyday wear: You wouldn't wear it outside work
| Item | Typical Annual Cost | Deductible? | Notes |
|---|---|---|---|
| Hi-vis shirts (×4) | $120 | ✅ Yes | Required by WHS regulations |
| Steel-capped boots (×2 pairs) | $300 | ✅ Yes | Replace when worn out |
| Hard hat | $25 | ✅ Yes | Replace after impact or expiry |
| Wet weather jacket | $80 | ✅ Yes | Outdoor work in rain |
| Safety gloves (×12 pairs) | $60 | ✅ Yes | Disposable or reusable |
| Sun-safe long-sleeve shirts | $160 | ✅ Yes | UPF 50+ rated |
| Cooling towel / neck gaiter | $35 | ✅ Yes | Heat management |
5. Laundry and Maintenance of Work Gear
The cost of washing, drying, and maintaining your work-specific protective clothing is deductible. You can claim:
- $1 per load if one load is entirely work clothes
- $0.50 per load if the load is mixed (work + personal)
- Actual costs if you keep detailed records of detergent, water, electricity
Calculation example: 2 loads of work clothes per week, 48 working weeks per year. If each load is mixed: 2 × 48 × $0.50 = $48/year. If you use a laundromat: 2 × 48 × $6 per load = $576 — but you must keep receipts.
Occupations That Qualify
Not every "outdoor" worker automatically qualifies for all these deductions. The key test is whether sun/weather protection is required for your work duties. Here are common qualifying occupations:
- Construction workers and labourers
- Landscapers and gardeners
- Traffic controllers and road workers
- Postal workers and couriers (outdoor delivery rounds)
- Surf lifesavers and instructors
- Farmers, farmhands, and agricultural workers
- Surveyors and geologists (field work)
- Sports coaches and PE teachers (outdoor sessions)
- Event staff (outdoor festivals, markets)
- Security guards (outdoor patrols)
If your role involves occasional outdoor work (e.g., site visits twice a week), you can apportion the deduction based on work-use percentage.
Common Mistakes Outdoor Workers Make
| Mistake | Why It's Wrong | What to Do Instead |
|---|---|---|
| Claiming 100% of sunglasses used on weekends too | Sunglasses used for personal activities are not deductible | Estimate work-use percentage honestly (e.g., 80% work, 20% personal) |
| Claiming regular clothing as "protective" | Plain jeans and t-shirts are not deductible, even if they get dirty at work | Only claim items that are genuinely protective or occupation-specific |
| Not keeping sunscreen receipts | ATO can disallow claims without evidence | Keep receipts or bank statements showing purchases |
| Claiming commuting between home and work | Travel between home and your regular workplace is never deductible | Only claim travel between work sites, not home-to-work |
| Assuming all outdoor jobs qualify for all deductions | Each deduction has specific criteria — sunscreen vs sunglasses vs boots differ | Check each item against ATO guidelines individually |
Records to Keep
- Receipts for all protective clothing, sunscreen, hats, and sunglasses
- Bank or credit card statements showing purchases (digital records are acceptable)
- A diary or log showing typical outdoor work hours (to support work-use percentage)
- Photos of items showing wear-and-tear (helpful if audited)
- Laundry records: number of loads per week × weeks worked
- Employer letter confirming outdoor work requirements (optional but helpful)
Quick Checklist
- I work outdoors for significant portions of my workday
- I've kept receipts for all sunscreen purchases throughout the year
- I can estimate my work-use percentage for sunglasses (e.g., 80% work / 20% personal)
- I've calculated my laundry costs based on loads per week × weeks worked
- My protective clothing is genuinely work-specific (not everyday wear)
- I have records to support every claim — bank statements are acceptable
- I haven't included commuting costs in my outdoor worker claims
*Disclaimer: This is general information only and does not constitute tax advice. Individual circumstances vary, and the ATO may apply different interpretations. Consult a registered tax agent for advice specific to your situation. a registered tax agent (see the directory) Still unsure if you need professional help? See our full decision guide.*