Deduction sunglasses

Sunglasses, sunhats and sunscreens

You can claim a deduction for sunglasses, sunhats and sunscreens if the nature of your work requires you to work in the sun for all or part of the day and you use these items to protect yourself from the sun while at work.

You cannot claim a deduction for the cost of prescription glasses or contact lenses because the expense relates to a personal medical condition – for example, you cannot claim a deduction for the cost of prescription glasses to protect yourself against the risk of injury where the risk arises only because of your short-sightedness.

However, the cost of prescription sunglasses, including photo-chromatic glasses which have filtering and glare-reducing qualities similar to sunglasses that protect you from the risk of illness or injury at work is not of a private or domestic nature. If you do claim a deduction, you can only claim the work-related portion of your use of the glasses.

Taxopia. Online business tax accountants that specialise in company income tax returns and trust income tax returns for business. Contact us on 1300 829 674 or info@taxopia.com.au