Are Sunglasses and Bags Tax-Deductible in Australia 2025?

It’s a common question that pops up every tax season: “Can I claim my sunglasses or work bag as a tax deduction?”

At first glance, these items may seem personal. After all, everyone wears sunglasses or carries a bag. But under certain conditions, the Australian Taxation Office (ATO) does allow deductions for these purchases, provided they’re directly related to earning your income.

This article unpacks the rules, explains who can make these claims legitimately, and highlights how to stay compliant while maximising your potential deductions.

Quick Summary

Sunglasses are deductible if used primarily to protect against sunlight in outdoor work.
Work bags can be deductible if used mainly for transporting work-related tools, equipment, or documents.
Personal or fashion-based use disqualifies most claims.
Apportion mixed-use items according to work-related percentage.
Keep detailed records — receipts, logs, and usage notes are crucial.

When Are Sunglasses Tax-Deductible?

The ATO recognises sunglasses as protective equipment when they are used to reduce exposure to sunlight and glare in the course of work duties.

This deduction applies primarily to employees who spend a substantial portion of their day outdoors such as construction workers, delivery drivers, landscapers, farmers, and outdoor event staff.

According to the ATO’s guidelines on protective clothing, these items must be used to protect against risks directly related to your job.

Example 1: The Outdoor Worker

A civil engineer regularly inspects construction sites in direct sunlight and purchases $220 polarised sunglasses.

The cost is fully deductible because the sunnies are protective and necessary for work.

Example 2: The Office-Based Employee

A marketing coordinator buys the same sunglasses but only uses them for commuting to the office.

The expense is not deductible, as travel to and from work is private in nature.

Pro Tax Tip: If your sunglasses serve both professional and personal purposes, you must claim only the work-related portion. The ATO may request substantiation for your apportionment.

When Are Bags Tax-Deductible?

Work bags are claimable when they are used mainly to transport work-related materials or tools such as laptops, client files, or specialised equipment.

The ATO classifies them as “work-related tools or equipment,” provided the primary purpose of the item supports your income-earning activities.

Example 3: The Consultant

A business consultant purchases a $190 briefcase used exclusively to carry a laptop and business contracts.

The full cost is deductible as the bag is used solely for work purposes.

Example 4: The Graphic Designer

A freelancer buys a $160 backpack and uses it 70% for work (to carry a laptop and sketch tablet) and 30% for personal use.

The designer can claim 70% of the cost ($112).

Example 5: The Retail Assistant

A retail employee buys a handbag to match her work uniform and carry personal belongings.

Not deductible because the purchase is for personal convenience, not work necessity.

Pro Tax Tip: To strengthen your claim, retain a simple log or estimate detailing how often you use the bag for work versus personal use.

Expenses You Cannot Claim

The ATO is very clear about where the line is drawn. The following are not deductible under any circumstance:

Non-Deductible Items	Reason
Designer sunglasses or handbags used for style	Personal and fashion-related
Sunglasses used for driving to work	Travel to and from work is private
Bags primarily used for gym, groceries, or personal items	No direct connection to income
Items provided or reimbursed by your employer	Already compensated, so cannot be claimed

If you’re unsure, always consider the “income-earning connection test”.

Would you have bought the item if you weren’t earning income in that job? If the honest answer is “no,” the claim is more likely to be legitimate.

How to Claim Sunglasses and Bags Correctly

Claiming these deductions correctly involves a few simple but important steps:

Keep Your Receipts
You must have a valid tax invoice or receipt showing the date, supplier, amount, and description.
Determine Work-Related Use
Estimate how much of the item’s use is for work purposes. If it’s partly personal, claim only the relevant percentage.
Apply the $300 Rule
- If an item costs $300 or less, you can claim an immediate deduction.
- If it costs over $300, you must claim depreciation over its effective life.
Record Your Usage
Keep brief notes, digital logs, or diary entries indicating how the item supports your work activities.
Lodge Under the Right Category
- Sunglasses: “Protective clothing or safety equipment”
- Bags: “Work-related tools or equipment”

Common Mistakes to Avoid

Even seasoned taxpayers make errors when claiming small work-related expenses. Avoid these pitfalls:

Claiming 100% of a mixed-use item. If you use it personally, you must apportion.
Claiming without receipts. The ATO requires documentation. Estimates aren’t enough.
Double claiming. You can’t claim items reimbursed by your employer.
Claiming for commuting. Driving-related sunglasses or bags used only for travel to work are not deductible.

Pro Tax Tip: Small claims often attract less scrutiny individually, but patterns of over-claiming across years can trigger ATO reviews.

Can You Claim Repairs or Replacements?

Yes. If an item was initially deductible, you can also claim costs for repairs, maintenance, or replacement.

For instance:

Replacing scratched lenses in work sunglasses
Repairing a damaged zipper on a laptop bag

However, if the replacement item is an upgrade or new purchase, it may need to be depreciated rather than fully expensed.

Record-Keeping Made Easy

Keeping track of small deductions doesn’t have to be complicated. The ATO myDeductions app allows you to:

Photograph receipts
Record usage notes
Export data directly into your tax return or share it with your tax agent

Consistent, well-kept records can significantly strengthen your case if the ATO questions your deductions.

Special Considerations for Self-Employed Workers

If you work for yourself, for example, as a freelancer, subcontractor, or small business owner, the rules are slightly broader.

You can generally claim any expense directly related to earning your income, provided:

It’s not private or domestic in nature.
It’s substantiated with evidence.

A courier, for example, who buys protective sunglasses for daily driving can claim 100% of the cost as a business expense.

Meanwhile, a self-employed photographer using a bag to transport lenses and equipment can also claim the full cost.

For broader guidance, read ITP’s detailed post on self-employed tax deductions.

Real-Life Scenarios

Scenario	Deductible?	Explanation
Construction worker buys safety sunglasses	Yes	Protective gear for outdoor work
Retail employee buys a handbag for personal items	No	Not directly related to income
Freelance designer buys laptop backpack	Partially yes	Used for work equipment
Delivery driver replaces damaged bag	Yes	Directly used to earn income
Office worker buys designer sunglasses	No	Fashion, not functional

Why Proper Claims Matter

While sunglasses and bags may seem minor, incorrect claims can have larger consequences.

The ATO actively monitors deduction patterns and compares them with industry benchmarks. Overstating personal expenses as work-related can lead to:

Denied claims
Amended returns
Penalties or interest charges

Being transparent and realistic not only ensures compliance but also helps you build credibility as a taxpayer.

Consult a Tax Professional

Navigating mixed-use deductions can be tricky. Small distinctions — such as whether a bag carries work tools or personal belongings — can determine whether a claim is valid.

A registered tax agent, such as ITP The Income Tax Professionals, can review your circumstances, calculate depreciation where needed, and ensure every claim you make meets ATO requirements.

Final Thoughts: Function Over Fashion

When it comes to tax deductions, the ATO focuses on function, not fashion.

If an item’s primary function supports your work duties, it may be deductible. But if it’s purchased mainly for personal use, style, or convenience — it’s not.

So, before adding that sleek pair of sunglasses or designer tote to your claim list, ask yourself one question:

“Would I have purchased this item if I didn’t need it for work?”

If the answer is “yes,” leave it off your return.
If “no,” and you can back it up with evidence, you may just have a legitimate deduction.

Frequently Asked Questions

Can I claim sunglasses as a tax deduction in Australia?

Yes, if your sunglasses are used primarily for work purposes, such as protecting your eyes from glare or UV exposure while working outdoors. This applies to occupations like builders, delivery drivers, landscapers, and farmers. However, sunglasses used for commuting or personal wear are not deductible.

Can I claim my work bag or backpack on tax?

You can claim a deduction for a work bag if it’s mainly used to carry work-related tools, laptops, documents, or equipment. The key is demonstrating that the bag’s purpose is professional, not personal. Handbags or designer totes used for fashion or convenience are not claimable.

How do I claim sunglasses or bags on my tax return?

Sunglasses fall under “Protective clothing or safety equipment”, while bags are lodged under “Work-related tools or equipment.” Keep receipts, determine your work-use percentage, and claim accordingly.

What if I use my sunglasses or bag for both work and personal use?

If you use the item for mixed purposes, you can only claim the portion that relates to work. For example, if you use a bag 70% for carrying work tools and 30% for personal use, you can claim 70% of its cost.

Are expensive designer sunglasses or handbags deductible?

No. The ATO considers these personal or fashion-related purchases, not work-related necessities. Deductions apply only when the item’s primary function supports your work duties.

What is the $300 rule for work-related items?

If your sunglasses or bag cost $300 or less, you can claim an immediate deduction. For items over $300, you’ll need to depreciate the cost over their effective life.

Can I claim repairs or replacements for these items?

Yes, if the original item was deductible. You can claim expenses for repairs (like fixing zippers or replacing lenses). But if you buy a new or upgraded version, it may need to be depreciated.

What kind of records should I keep for these claims?

Keep detailed receipts showing the supplier, cost, and date. You can also record usage notes or logs that show how the item supports your work. The ATO myDeductions app makes this process simple.

Can self-employed workers claim these expenses too?

Absolutely. If you’re a freelancer, subcontractor, or small business owner, you can claim sunglasses or bags that directly relate to your income-earning activities. Just ensure you have receipts and that the use isn’t personal.

What happens if I claim something that’s not deductible?

The ATO may deny the claim, amend your return, or impose penalties if they find personal expenses listed as work-related. Always ensure your claims have a clear connection to your job duties and maintain proper documentation.

How do I know if my claim will be accepted by the ATO?

Ask yourself: “Would I have bought this item if I didn’t need it for work?”
If the answer is no, your claim is likely legitimate. If it’s yes, it’s probably personal and not deductible.

Are Sunglasses and Bags Tax-Deductible? The Surprising Truth Every Aussie Should Know