ATO advises that an individual can claim a deduction for the work-related portion of protective items where:
. they have incurred the relevant expense (and have not been reimbursed by their employer);
. they are exposed to the risk of illness or injury or used while carrying out their income-earning
activities and the risk is not remote or negligible;
. the protective item is of a kind that provides protection from that risk and would reasonably be expected to be used in the individual’s circumstances.
Broadly, the ATO advises that, if an employee’s work duties require them to have physical contact or be in close proximity with customers or clients while performing their duties, or they are involved in cleaning premises, a deduction can generally be claimed on expenditure incurred for protective items (e.g., gloves, face masks and shields, and hand sanitiser).
Source: NTAA