No deduction for swimwear

The Tax Office has confirmed that expenditure incurred by a swimming instructor in purchasing swimwear was not an allowable deduction. 

He worked as a part-time swimming instructor and purchased swimsuits every six to eight weeks as a result of the damaging effect of the chlorine.

The Tax Office advised that although the clothing was specialised, it was still conventional clothing, indistinguishable from any swimsuit used for private purposes.

Many taxpayers fall foul of these rules and try to claim deductions for expenditure for ordinary clothing.  Unless the clothing is protective, such as safety boots, etc., or certain uniforms, the expenditure is generally not deductible.