According to the ATO, the items listed below meet the criteria for protective clothing:

– Clothing that is resistant to fire and offers protection against the sun
– Vests of safety colours
– Non-slip shoes worn by nurses
– Rubber boots worn by concreters
– Steel-capped boots, gloves, overalls, and heavy-duty shirts and trousers
– Overalls, aprons, and smocks that are worn to prevent damage or staining of your regular clothing during income-generating activities.