Occupation and industry guide summaries
The following content contains a summary of common work-related expenses for occupation and industry groups.
Use the table below to access either:
- the occupation or industry guide summary of common work-related expenses
- select the link in the left column of the table
- read the content online
- the PDF summary of common work-related expenses for your occupation or industry, you can
- select the link in the right column of the table to open the PDF
- you can download as a PDF.
Agriculture
Download: Agricultural industry (PDF, 448KB)This link will download a file
If you’re an employee in the agriculture industry it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of expenses. You can't claim a deduction for any part of an expense that is not directly related to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Vehicle expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or work outside normal business hours.
You can claim the cost of using a vehicle you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a fruit picker to your second job to test soil for crop research
- to and from an alternate workplace for the same employer on the same day – for example, between cane fields for your employer.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you claim work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, servicing, and insurance costs.
If your vehicle has a carrying capacity of one tonne or more, such as a ute or panel van, you can’t use the cents per kilometre method or the logbook method to calculate your claim. You can claim the actual costs you incur for the work-related use of your vehicle.
You can claim the decline in value and running costs of all-terrain vehicles (ATV), such as a quad bike, where you're required to cover large distances of land that is not accessible by vehicle. You can only claim the decline in value for an ATV if you paid for the vehicle yourself and you were not reimbursed by your employer.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties – for example, carting cattle long distances between farms. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
You can't claim the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, footy shorts, track pants, jeans, drill shorts or jackets.
You can claim the cost to buy, hire, repair or clean clothing if it is protective. Protective clothing has features and functions to protect you from specific risks of injury or illness at work. For example, a cattle farmer can claim gloves and steel-capped boots.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Licences, permits and cards
You can’t claim your drivers licence or the initial cost of getting a special licence, condition on your licence or certificate in order to gain employment. For example, a heavy vehicle permit, firearm licence or forklift licence.
You can claim the additional costs to renew a special licence, condition on your licence or certificate in order to perform your work duties. For example, if you need to have a forklift licence to get your job, you can’t claim the initial cost of getting the licence. However, you can claim the cost of renewing it during the period you are working.
Other expenses
You can claim the work-related portion of other expenses if they relate to your employment, including:
- working dog and working horse expenses, such as food, vet bills and miscellaneous items like the decline in value of a saddle
- hats and sunscreen
- union and professional association fees
- phone and internet costs, with records showing your work-related use
- technical or professional publications, and
- tools, equipment you use for work, such as a chainsaw or fencing tools. If the tool or equipment costs
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can’t claim:
- private expenses, such as music subscriptions or childcare
This information is for employees who work in agriculture. It doesn't apply to hobby farmers.
If natural disasters are causing you financial difficulties, phone us on 1800 806 218 and we can help you manage your tax.
This is a general summary only. For more information, go to ato.gov.au/agriculture or speak to a registered tax professional.
Apprentice
Download: Apprentice (PDF, 443KB)This link will download a file
If you’re an apprentice it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of expenses. You can't claim a deduction for any part of an expense that is not directly related to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or work outside normal business hours.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a plumbing apprentice to your second job as a security guard
- to and from an alternate workplace for the same employer on the same day – for example, travelling between depots or work sites.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don't carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to determine the percentage of work-related use along with written evidence of your car expenses. If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car – for example, servicing, and insurance costs.
If your vehicle has a carrying capacity of one tonne or more, such as a ute or panel van, you can’t use the cents per kilometre method or the logbook method to calculate your claim. You can claim the actual costs you incur for the work-related use of your vehicle.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, drill shorts and shirts worn by tradespeople, or black pants worn by hairdressers.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing with protective features or functions which you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots or hi-vis clothing
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
You can't claim a deduction if your employer pays for or reimburses you for these expenses.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as an apprentice and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment, such as your apprenticeship course.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, if you're an apprentice carpenter you can't claim the cost of a bookkeeping course.
You can't claim a deduction for the repayments you make on your study or training support loan.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Tools and equipment expenses
You can claim the cost of tools and equipment you use for work, including repairs and insurance.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can't claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion. You also need to apportion the cost of insurance and repairs between private and work-related use.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- sunscreen, sunhats and sunglasses where your duties require you to spend prolonged periods working outdoors
- union and professional association fees
- phone and internet costs, with records showing your work-related use.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
You can’t claim private expenses such as music subscriptions, childcare, parking fees, tolls or public transport on trips between home and work, fines, flu shots and other vaccinations even if you’re required to have them for work.
This is a general summary only. For more information, go to ato.gov.au/apprentice or speak to a registered tax professional.
Australian Defence Force
Download: ADF members (PDF, 569KB)This link will download a file
If you work for the Australian Defence Force (ADF) it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or work outside normal business hours – for example, a military exercise held over the weekend.
You can claim the cost of using a car you own when you drive:
- between separate jobs on the same day
- to and from an alternate workplace for the same employer on the same day – for example, from the base you work at to a meeting in the city.
In limited circumstances, you can claim the cost of trips between home and work where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don't carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of their size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Fitness expenses
You can’t claim fitness expenses, such as gym fees, to maintain your fitness.
In very limited circumstances, you can claim fitness expenses if your role requires you to maintain a fitness level well above the normal ADF general standard and strenuous physical activity is an essential and regular part of your work. For example, if you are a physical training instructor with the Australian Special Forces.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Tools and equipment expenses
You can claim the cost of tools and equipment you use for work, including repairs and insurance.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can’t claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion. You also need to apportion the cost of insurance and repairs between private and work-related use.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- technical or professional publications
- compulsory mess subscriptions
- union and professional association fees.
You can’t claim private expenses, such as the cost of:
- attending social functions (even though these may be compulsory)
- haircuts, grooming, weight loss programs or supplies, even though the ADF has specific regulations
- self-education or study if the course:
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/defence or speak to a registered tax professional.
Bus driver
Download: Bus driver (PDF, 436KB)This link will download a file
If you’re a bus driver it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of expenses. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace, work split shifts or have to work outside normal business hours.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, finishing your morning bus shift and driving to your second job in administration
- to and from an alternate workplace for the same employer on the same day – for example, travelling between different depots for the same company.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. For example, driving a 2-day bus tour group from Newcastle to Canberra where you are required to sleep away from your home overnight. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, black pants and collared shirts.
You can claim the cost of buying, hiring, repairing or cleaning clothing if it is considered:
- protective – clothing which has protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots or hi-vis vests
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work.
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Drivers licence
You can’t claim the cost of getting or renewing your drivers licence, even if it is a condition of your employment. This is a private expense.
You can’t claim the initial cost of getting a special licence or condition on your licence to get a job as a bus driver.
You can claim the additional costs to renew a special licence or condition on your licence in order to perform your employment duties. For example, a heavy vehicle permit.
Compulsory assessments
You can claim compulsory assessments and medical examinations you require to carry out your current employment duties. For example, working with children checks.
You can’t claim compulsory pre-employment assessments and medical examinations you take to get employment as a bus driver.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- sunglasses and sunscreen where prolonged periods of sun exposure is likely while you're performing your employment duties
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, if your job requires close proximity with customers
- overtime meals that you buy and eat when you work overtime, if your employer paid you an overtime meal allowance under an industrial law, award or agreement for the overtime and it’s included in your assessable income
- cleaning products for the bus, if you are required to keep the bus clean and the products are not supplied by your employer – for example, anti-bacterial products and window cleaner
- diaries and logbooks – for example, to record student behaviour or damage to vehicles
- phone and internet costs, with records showing your work-related use
- union and professional association fees.
You can’t claim private expenses, such as music subscriptions, childcare, seat covers, flu shots and other vaccinations, even if you’re required to have them for work.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/busdriver or speak to a registered tax professional.
Call centre operator
Download: Call centre operator (PDF, 416KB)This link will download a file
If you’re a call centre operator it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or work outside normal business hours – for example, weekends or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your job in a call centre to your second job as a waiter
- to and from an alternate workplace for the same employer on the same day – for example, from your workplace to the company training centre.
You can claim parking fees and tolls when you drive your car for work-related purposes – see car expenses conditions above.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire worn by office workers or plain black pants.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work.
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Self-education and study expenses
You can claim self-education, study, seminar and training expenses if your course relates directly to your current job as a call centre operator and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment – for example, studying for a Certificate III in Customer Engagement.
You need to be able to show how the course relates to your employment and have records for the expenses you claim – such as receipts for course fees, textbooks, stationery and travel expenses.
You can’t claim a deduction if your study is only related in a general way to your current job or is designed to help you get a new job. For example, a call centre operator can’t claim the cost of a course which would enable you to become a mortgage broker.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- logbooks, diaries and pens that you use for work and aren’t provided by your employer
- union and professional association fees
- phone and internet costs, with records showing your work-related use.
You can’t claim:
- parking at your normal place of work, or public transport, taxi or ride-share expenses from home to work, even if you work split shifts or unusual hours
- compulsory pre-employment assessments – for example, a hearing assessment you need to pass as a condition of employment
- costs associated with getting a new job, like paying a professional to write your job application
- childcare
- food, drinks or snacks you consume during your normal shift
- grooming expenses, such as hairdressing, skin care products or cosmetics.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/callcentre or speak to a registered tax professional.
Cleaner
Download: Cleaner (PDF, 405KB)This link will download a file
If you’re a cleaner it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a cleaner to your second job as a waiter
- to and from an alternate workplace for the same employer on the same day – for example, travelling between different houses that you clean.
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, night cleaning shifts.
In limited circumstances, you can claim the cost of trips between home and work where you:
- have shifting places of employment (that is, you don't have a fixed workplace and you continually travel from one work site to another during your workday)
- carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, active wear, black pants, polo shirts and sneakers.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing that has protective features or functions which you wear to protect you from specific risks of injury or illness at work. For example, aprons to protect your clothes from soiling or damage or breathing masks to provide protection from chemicals.
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your shift (even if you work split shifts or unusual hours, or you receive an allowance). These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Tools and equipment expenses
You can claim the cost of tools and equipment you use for work, including repairs and insurance. For example, a steam cleaner or vacuum.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can’t claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion. You also need to apportion the cost of insurance and repairs between private and work-related use.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- union and professional association fees
- phone costs, with records showing your work-related use
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray if your work duties involve you cleaning a premise.
You can’t claim private expenses such as music subscriptions, childcare or fines.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/cleaner or speak to a registered tax professional.
Community support worker or direct carer
Download: Community support worker and direct carer (PDF, 427KB)This link will download a file
If you’re a community support worker or direct carer it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
This information is for employee community support workers and direct carers, it doesn’t apply to participants or nominated representatives under the National Disability Insurance Scheme.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or work outside normal business hours – for example, weekend or early morning shifts.
In limited circumstances, you can claim the cost of trips between home and work where you have shifting places of employment (that is, you don't have a fixed workplace and you continually travel from one work site to another during your workday).
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a personal care assistant to your second job as a disability support worker
- to and from an alternate workplace for the same employer on the same day – for example, directly between clients' homes or taking a client to an appointment.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and be able to show that those kilometres were work related.
If you claim work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people - for example, jeans, t-shirts, sneakers or business attire.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing that has protective features and functions which you wear to protect you from specific risks of injury or illness at work.
For example, non-slip nursing shoes - a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work.
Meal and entertainment expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
You can claim the cost of a meal you buy and eat when you work overtime, if you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income.
You can’t claim for the costs you incur for yourself or your client when taking them out – for example, paying for their coffee, lunch or ticket to attend a movie.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as a community support worker or direct carer and it:
- maintains or improves the specific skills and knowledge you need for your current duties – for example, a Certificate 4 in Ageing Support if you are employed as an aged care worker
- results in or is likely to result in an increase in income from your current employment.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- phone and internet costs, with records showing your work-related use
- working from home expenses to fulfil your employment duties.
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, if your job required close proximity with customers
- union and professional association fees
You can’t claim private expenses, such as:
- fitness expenses – for example, gym fees
- parking at your normal place of work or public transport, taxis or ride share expenses from home to work
- flu shots and other vaccinations
- pay TV, music subscriptions and streaming services.
You can’t claim a deduction if the expense was met or reimbursed by your employer.
This is a general summary only. For more information, visit ato.gov.au/carers or speak to a registered tax professional.
Construction worker
Download: Building and construction worker (PDF, 389KB)This link will download a file
If you’re a construction worker it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, weekend or early morning shifts.
In limited circumstances, you can claim the cost of trips between home and work, where:
- you have shifting places of employment (that is, you don't have a fixed workplace and you continually travel from one work site to another during your workday)
- you carry bulky tools or equipment for work, and all of the following apply
- the tools or equipment are essential to perform your employment duties and you don't carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
You can claim the cost of using a vehicle you own when you drive:
- directly between separate jobs on the same day – for example, from your job in construction to your second job as a security guard
- to and from an alternate workplace for the same employer on the same day – for example, between depots or work sites.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction. If you claim your work-related car expenses using one of these methods, you can’t claim any further deductions in the same tax return for the same car – for example, servicing or insurance costs.
If your vehicle has a carrying capacity of one tonne or more, such as a ute or panel van, you can’t use the cents per kilometre method or the logbook method to calculate your claim. You can claim the actual costs you incur for the work-related use of your vehicle.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties – for example, attending a conference interstate. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work. Circumstances may be different for fly-in fly-out (FIFO) workers.
You can't claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, jeans, business attire or drill shorts and shirts worn by tradespeople.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing with protective features and functions that you wear to protect you from specific risks of injury or illness at work. For example, high-vis vests or steel-capped boots.
Tools and equipment
You can claim the cost of tools and equipment you use for work, including repairs and insurance. For example, a circular saw, concrete mixer or screwdriver set.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- cost $300 or less (and doesn't form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can't claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion. You will also need to apportion the cost of insurance and repairs between private and work-related use.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- sunscreen, sunhats and sunglasses where your duties require you to spend prolonged periods working outdoors
- renewal fees for licences, regulatory permits, certificates or 'cards' that relate to your work (but you can’t claim the cost of getting your initial licence to gain employment)
- safety equipment such as harnesses, goggles and breathing masks
- phone and internet costs, with records showing your work-related use
- union fees.
You can’t claim private expenses, such as gym fees, fines or your drivers licence, even if it is a condition of your employment.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/buildingconstruction or speak to a registered tax professional.
Doctor, specialist or other medical professional
Download: Doctor, specialist or other medical professional (PDF, 420KB)This link will download a file
If you’re a doctor, specialist or other medical professional it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, driving from your main job as a GP to your second job as a university lecturer
- to and from an alternate workplace for the same employer on the same day – for example, travelling to different hospitals or medical centres.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. Travel expenses can include meals, accommodation and incidental expenses you incur when travelling for work.
You can’t claim travel expenses if you are taking private travel and add on a work-related component – for example, while on holiday, you notice a work-related seminar and decide to attend. In this scenario, you may claim the seminar fees, but not your travel expenses such as flights or accommodation.
You can't claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing which has protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, lab coats or surgical caps
- a compulsory uniform – you are explicitly required to wear it by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as a medical professional and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment including:
- professional indemnity insurance
- medical journal subscriptions and publications
- medical professional association membership fees
- phone and internet costs, with records showing your work-related use
- medical equipment and insurance for that equipment
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray.
You can't claim flu shots and other vaccinations, even if you’re required to have them for work.
This is a general summary only. For more information, go to ato.gov.au/doctors or speak to a registered tax professional.
Engineer
Download: Engineer (PDF, 423KB)This link will download a file
If you’re an engineer it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or work outside normal business hours.
In limited circumstances, you can claim the cost of trips between home and work, where:
- you have shifting places of employment (that is, you don't have a fixed workplace and you continually travel from one work site to another during your workday)
- you carry bulky tools or equipment for work, and all of the following apply
- the tools or equipment are essential to perform your employment duties and you don't carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, travelling from your main job as a mechanical engineer to your second job as a university lecturer
- to and from an alternate workplace for the same employer on the same day – for example, travelling from your office to a job site.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction. If you claim your work-related car expenses using one of these methods, you can’t claim any further deductions in the same tax return for the same car – for example, petrol, servicing or insurance costs.
If your vehicle has a carrying capacity of one tonne or more, such as a ute or panel van, you can’t use the cents per kilometre method or the logbook method to calculate your claim. You can claim the actual costs you incur for the work-related use of your vehicle.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing which has protective features or functions which you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots, gloves or hi-vis vests
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as an engineer and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your shift (even if you work split shifts or unusual hours, or you receive an allowance). These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- parking fees and tolls you incur when driving your vehicle for work-related purposes
- transport or car expenses covered by an award transport payment where you have actually spent the money on deductible work-related travel
- union and professional association fees
- phone and internet costs, with records showing your work-related use
- renewal fees for licences, regulatory permits, certificates or 'cards' that relate to your work (but you can’t claim the cost of getting your initial licence to gain employment).
You can’t claim private expenses such as childcare, music subscriptions or gym fees.
This is a general summary only. For more information, go to ato.gov.au/engineer or speak to a registered tax professional.
Factory worker
Download: Factory worker (PDF, 458KB)This link will download a file
If you’re a factory worker it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or work outside normal business hours – for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your job as a factory worker to your second job as a bar assistant
- to and from an alternate workplace for the same employer on the same day – for example, from the warehouse to a job site.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, jeans or sneakers.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – items which have protective features and functions which you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots, gloves or fire-resistant clothing
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Licences and certificates
You can’t claim the initial cost of getting a special licence, condition on your licence or certificate in order to gain employment – for example, a forklift licence.
You can’t claim the cost of getting or renewing your drivers licence, even if it is a condition of your employment.
You can claim the additional costs to renew a special licence, condition on your licence or certificate in order to perform your work duties.
For example, if you need to have a heavy vehicle permit to get your job, you can’t claim the initial cost of getting it. However, you can claim the cost of renewing it during the period you are working.
Tools and equipment
You can claim the cost of tools and equipment you use for work, including repairs and insurance. For example, an air compressor, drill or hammer:
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn't form part of a set that costs more than $300) you can claim an immediate deduction for the whole cost.
You can’t claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion. You will also need to apportion the cost of insurance and repairs between private and work-related use.
Other expenses
You can claim union fees, professional association fees and safety equipment such as goggles and breathing masks.
You can’t claim private expenses, such as:
- parking at your normal place of work, or public transport, taxi or ride share expenses from home to work
- flu shots and other vaccinations, even if you’re required to have them for work
- music subscriptions
- childcare fees.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/factory or speak to a registered tax professional.
Fire fighter
Download: Fire fighter (PDF, 399KB)This link will download a file
If you’re a fire fighter it pays to learn what you can claim..
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or work outside normal business hours – for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a fire fighter to your second job as a first aid trainer
- to and from an alternate workplace for the same employer on the same day – for example, travelling from your station to a primary school to run a fire safety information session with students
- from home directly to an alternate workplace – for example, travelling from home to work at a station other than your normal station for the day.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, jeans or sneakers.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – items which have protective features and functions which you wear to protect you from specific risks of injury or illness at work.
For example, steel-capped boots, gloves or fire-resistant clothing - a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, your firefighting uniform.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. For example, travelling to another city to fight a fire. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- phone and internet costs, with records showing your work-related use
- union and professional association fees
- additional costs you incur to renew a special licence or condition on your licence in order to perform your employment duties – for example, renewing a heavy vehicle permit (but you can’t claim the cost of getting your initial licence to gain employment).
You can’t claim private expenses such as:
- fitness expenses, except if your role requires a level of fitness well above ordinary firefighting standards
- the cost of getting or renewing your drivers licence, even if it is a condition of your employment
- attending social networking or fundraising events
- skin care products.
This is a general summary only and does not apply to volunteer fire fighters. For more information, go to ato.gov.au/firefighter or speak to a registered tax professional.
Fitness and sporting industry employees
Download: Fitness and sporting industry (PDF, 375KB)This link will download a file
If you’re an employee in the fitness or sporting industry it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your workplace or have to work outside normal business hours – for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, driving from a gym that you work at to your second job as an umpire
- to and from an alternate workplace for the same employer on the same day – for example, between personal training venues or gyms.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and be able to show those kilometres were work-related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, active wear, tracksuits or sports shoes.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work.
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
Fitness expenses
You can’t claim fitness expenses to maintain your fitness. This includes:
- gym fees
- the cost of a program specifically designed to manage weight
- the cost of normal food substitutes or the costs of foods for special dietary purposes
- the cost of vitamins, minerals, or sports supplements, such as protein shakes.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as a fitness or sporting industry employee and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, you can’t claim the cost of study to enable you to move from being a personal trainer to a physiotherapist.
Tools and equipment
You can claim the cost of:
- tools or equipment you use for work, such as exercise equipment
- insurance for your tools and equipment
- cost of repairs to your tools and equipment.
If the tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn't form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- phone and internet costs, with records showing your work-related use
- union and professional association fees
- sunscreen, sunhats and sunglasses where your duties require you to spend prolonged periods working outdoors
You can’t claim private expenses such as music subscriptions, childcare or fines.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/fitnessindustry or speak to a registered tax professional.
Flight attendant
Download: Flight attendant (PDF, 423KB)This link will download a file
If you’re a flight attendant it pays to learn what you can claim..
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace, work outside normal business hours or work split shifts – for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a flight attendant to your second job as a trainer
- to and from an alternate workplace for the same employer on the same day – for example, from a training venue to the airport.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. 'Overnight' can be taken to mean a mandatory rest break after being on duty and before recommencing duty, that is of sufficient length for you to sleep (around seven hours or more) and would usually involve you taking up accommodation for that purpose. Travel expenses can include meals, accommodation, fares and incidental expenses that you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
You can’t claim expenses for travelling between your home and your sign-on point.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, plain black shoes. However, if your employer has a strictly-enforced uniform policy that stipulates the characteristics of shoes you must wear such as their colour, style and type, and the shoes are an integral part of your uniform, you may claim a deduction for the purchase of these shoes. For example, black leather court shoes with minimum and maximum requirements for heel height and circumference.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
You can claim a deduction for food and drink that you purchase when you are travelling away from your home overnight in the course of performing your employment duties (see Travel expenses).
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- union and professional association fees
- luggage and bags used for work-related purposes (if the luggage costs more than $300 you can claim the cost over a number of years (decline in value))
- phone and internet costs, with records showing your work-related use
- visa application fees when you are required to enter a country as part of your job
- rehydrating moisturisers and rehydrating hair conditioners used to combat the abnormal drying of skin and hair when working in the pressurised environment of an aircraft
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, given your duties require close proximity with customers.
You can’t claim private expenses such as:
- music subscriptions
- childcare
- fines
- grooming (including hairdressing expenses, cosmetics, hair and skin care products), even though you may be paid an allowance for grooming and be expected to be well groomed
- flu shots and other vaccinations, even if you’re required to have them for work
- parking at your normal place of work, or public transport, taxi or ride-share expenses from home to work, even if you work split shifts or work unusual hours.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/flightattendants or speak to a registered tax professional.
Gaming attendant
Download: Gaming attendant (PDF, 369KB)This link will download a file
If you’re a gaming attendant it pays to learn what you can claim..
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace, work outside normal business hours or work split shifts – for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your morning café shift to your second job as a gaming attendant
- to and from an alternate workplace for the same employer on the same day – for example, travelling directly between 2 different casinos for the same employer.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, black pants, skirts, white collared shirts and plain black shoes.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation.
For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work. - non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Grooming
You can't claim the cost of hairdressing, cosmetics or hair and skin care products even though you may be expected to be well groomed at work. All grooming products are private expenses.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- union and professional association fees
- renewal fees for licences, regulatory permits, certificates, or 'cards' that relate to your work (but you can’t claim the cost of getting your initial licence to gain employment)
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, if your job required close proximity with customers.
You can’t claim private expenses, such as:
- parking at your normal place of work, or public transport, taxi or ride share expenses from home to work, even if you work split shifts or unusual hours
- phone and internet use where you only use your phone to communicate with your manager about your shifts or use the internet to check payslips or income statements
- paid television and streaming services
- watches
- music subscriptions
- childcare.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/gaming or speak to a registered tax professional.
Hairdresser or beauty therapist
Download: Hairdresser and beauty therapist (PDF, 432KB)This link will download a file
If you’re employed as a hairdresser or beauty therapist it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you have to work outside normal hours – for example, late night shopping or on the weekend.
You can claim a deduction for the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your hairdresser job to a second job with another employer
- to and from an alternate workplace for the same employer on the same day, such as between different salons owned by the same employer
- from home directly to an alternate workplace – for example, travelling from home to work at a salon other than your normal salon for the day.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, black pants or a black skirt.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing that has protective features or functions which you wear to protect you from specific risks of injury or illness at work. For example, an apron
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Tools and equipment
You can claim the cost of:
- tools or equipment you use for work, such as a wax pot, hair cutting tools or hair styling tools
- insurance for your tools and equipment
- repairs to your tools and equipment.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn't form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can’t claim tools and equipment supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion. You also need to apportion the cost of repairs between private and work-related use.
Self-education and study expenses
You can claim a deduction for self-education expenses if your course relates directly to your current job, and it:
- maintains or improves the skills and knowledge you need for your current duties – for example, an advanced colouring course for a hairdresser or training on current trends in make-up for a make-up artist.
- results in or is likely to result in an increase in income from your current employment.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, if you’re a hairdresser you can’t claim the cost of study to enable you to become a make-up artist.
Grooming expenses
You can’t claim private grooming expenses, including hairdressing expenses, cosmetics, hair and skin care products or other beauty products, even though you may be expected to be well groomed at work. All grooming products are private expenses.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- union and professional association fees
- technical or professional publications
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, given your duties require close proximity with customers.
You can’t claim private expenses such as music subscriptions, childcare, fines, flu shots and other vaccinations even if you’re required to have them for work.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/hairandbeauty or speak to a registered tax professional.
Hospitality worker
Download: Hospitality worker (PDF, 426KB)This link will download a file
If you’re a hospitality worker it pays to learn what you can claim..
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, black pants or white shirt.
You can claim a deduction for the cost of buying, hiring, repairing or cleaning clothing if it is considered:
- protective – clothing that has protective features or functions which you wear to protect you from specific risks of injury or illness at work.
For example, protective gloves or aprons. - a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation.
For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work. - occupation-specific – clothing that distinctively identifies you as a person associated with a particular occupation.
For example, chef's checked pants and chef's hat. - non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can't claim a deduction if your employer pays for or reimburses you for these expenses.
Car expenses
You can’t claim the cost of trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, public holidays or night shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, travelling from your first job as a waiter to your second job as a cleaner
- to and from an alternate workplace for the same employer on the same day – for example, travelling from the restaurant you work at to a catering function.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as a hospitality worker and it:
- maintains or improves the skills and knowledge you need for your current duties – for example, a barista course if you are already working in a coffee shop
- results in or is likely to result in an increase in income from your current employment.
You can’t claim a deduction if your study is only related in a general way or is designed to help get you a new job. For example, you can’t claim the cost of study to enable you to move from being a food delivery driver to be a chef.
You can't claim a deduction if your employer pays for or reimburses you for these expenses.
Tools and equipment
You can claim the cost of:
- tools or equipment you use for work, such as chef knives
- insurance for your tools and equipment
- repairs to your tools and equipment.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- cost $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can’t claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion. You also need to apportion the cost of insurance and repairs between private and work-related use.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- union and professional association fees
- renewing your responsible service of alcohol certificate or gaming. You can't claim a deduction for the cost of getting your initial licence
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, if your job required close proximity with customers.
You can’t claim private expenses such as music subscriptions, childcare, fines, flu shots and other vaccinations, even if you’re required to have them for work.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/hospitality or speak to a registered tax professional.
IT professional
Download: IT professional (PDF, 393KB)This link will download a file
If you’re an IT professional it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, travelling at night to reboot computer servers.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, you work for 2 different employers
- to and from an alternate workplace for the same employer on the same day – for example, a computer technician who travels from their office to a client's premises.
In limited circumstances, you can claim the cost of trips between home and work, where you:
- you have shifting places of employment (that is, you don't have a fixed workplace and you continually travel from one work site to another during your workday)
- carry bulky tools or equipment for work and all of the following apply
- the tools or equipment are essential for you to perform your employment duties and you don't carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of their size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
For example, taking a course to learn how to use new software required to perform your work duties.
You can’t claim a deduction if your study is only related in a general way or is designed to help get you a new job. For example, you can't claim a deduction if you are a software programmer studying to be a project manager.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people. For example, business attire worn by office workers.
Other expenses
You can claim the work-related portion of other expenses that relates to your employment, including:
- phone and internet costs, with records showing your work-related use.
- tools and equipment you use for work. If the tool or equipment costs
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost
- seminars, conferences and training courses
- technical or professional publications
- union and professional association fees.
You can’t claim private expenses such as music subscriptions, childcare or fines.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/IT or speak to a registered tax professional.
Lawyer
Download: Lawyer (PDF, 434KB)This link will download a file
If you’re a lawyer it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from the Supreme Court to represent a client to your second job as a university lecturer
- to and from an alternate workplace for the same employer on the same day – for example, from your office to visit a client in custody or attend court.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties - for example, travelling interstate to represent a client at the High Court of Australia. Travel expenses can include meals, accommodation, fares and incidental expenses that you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, suits, ties, cufflinks or business attire.
You can claim the cost of buying, hiring, repairing or cleaning clothing if it is occupation-specific – clothing that distinctively identifies you as a person associated with a particular occupation. For example, a judge's robes.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as a lawyer and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
For example, training, seminars or conferences you attend to meet your continued professional development (CPD) points.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, you can’t claim for the cost of taking a personal development or stress management course.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- renewing your annual practising certificates
- parking fees and tolls when you drive your car for work-related purposes
- Supreme Court Library fees
- professional indemnity insurance
- union and professional association fees
- technical or professional publications.
You can’t claim:
- costs met or reimbursed by your employer
- admission fees
- fines
- club membership fees, even if it is to meet clients – for example, golf membership fees
- entertainment expenses or social functions – for example, business lunches, galas or social nights
- gifts or greeting cards you buy for clients
- private expenses, such as personal grooming or childcare fees.
This is a general summary only. For more information, go to ato.gov.au/lawyer or speak to a registered tax professional.
Meat processing worker
Download: Meat processing worker (PDF, 443KB)This link will download a file
If you’re a meat processing worker it pays to learn what you can claim..
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, weekend or early morning shifts.
You can claim the cost of using your car when you drive:
- directly between separate jobs on the same day – for example, from your first job as a meat processor directly to your second job as a butcher
- to and from an alternate workplace for the same employer on the same day – for example, between the abattoirs and your work site.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If knives, steels used to sharpen knives and protective clothing are the only items that you are expected to carry for work purposes, these are not considered bulky and you can’t claim a deduction.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people. For example, jeans or plain shirts worn under protective coats.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing with protective features or functions that you wear to protect you from specific risks of injury or illness at work.
For example, cut-resistant gloves, protective overalls or protective boots - a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Tools and equipment
You can claim the cost of:
- tools or equipment you use for work, such as knives and sharpening stones
- insurance for your tools and equipment
- repairs to your tools and equipment.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can’t claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion. You also need to apportion the cost of insurance and repairs between private and work-related use.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, such as union and professional association fees.
You can’t claim private expenses such as childcare, fines, music, a flu shot or vaccinations, including Q fever vaccination.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/meatindustry or speak to a registered tax professional.
Media professional
Download: Media professional (PDF, 438KB)This link will download a file
If you’re a media professional it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, weekend or early morning shifts.
In limited circumstances, you can claim the cost of trips between home and work, where you have you have shifting places of employment (that is, you don't have a fixed workplace and you continually travel from one work site to another during your workday.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your job with a newspaper to your second job as a TV presenter
- to and from an alternate workplace for the same employer on the same day – for example, between 2 TV studios.
You can’t claim a deduction when using a vehicle provided by your employer, unless you covered the cost of fuel, were not reimbursed by your employer and the cost was a result of you performing your employment duties.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Travel expenses
You can claim a deduction for travel expenses if you travel away from your home overnight in the course of performing your employment duties – for example, travelling interstate to conduct an interview. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, jeans or business attire worn by office workers.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
Tools and equipment
You can claim the cost of tools and equipment you use for work, including repairs and insurance. For example, video camera or editing tools.
If a tool or item of work equipment cost:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- union and professional association fees
- technical or professional publications
- buying or subscribing to a professional publication, newspaper, news service or magazine or pay TV if you can show:
- a direct connection between your specific work duties and the content
- the content is specific to your employment and is not general in nature
- phone and internet costs, with records showing your work-related use.
You can't claim a deduction for your drivers licence, hairdressing, cosmetics, hair and skin care product expenses even though you may be expected to be well groomed at work.
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
This is a general summary only. For more information, go to ato.gov.au/mediaprofessional or speak to a registered tax professional.
Miner
Download: Miners (PDF, 429KB)This link will download a file
If you’re a miner it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, you work for two different employers
- to and from an alternate workplace for the same employer on the same day – for example, travel from a depot to a mine site.
In limited circumstances, you can claim the cost of trips between home and work, such as where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky, meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car – for example, petrol, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. For example, travelling interstate to complete a work health and safety course. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
Circumstances may be different for fly-in fly-out (FIFO) or drive-in drive-out (DIDO) workers.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, jeans, drill shirts and plain pants.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing that has protective features or functions which you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots or fire-resistant clothing
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- sunscreen, sunhats and sunglasses where your duties require you to spend prolonged periods working outdoors
- phone and internet costs, with records showing your work-related use
- renewing a special licence, condition on your licence or certificate in order to perform your work duties. For example, if you need to have a forklift licence to get your job, you can’t claim the initial cost of getting the licence. However, you can claim the cost of renewing it during the period you are working.
You can’t claim private expenses such as music subscriptions, childcare or fines.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/mining or speak to a registered tax professional.
Nurse or midwife
Download: Nurse or midwife (PDF, 440KB)This link will download a file
If you’re a nurse or midwife it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, public holidays or early morning shifts.
In limited circumstances, you can claim the cost of trips between home and work, where you have shifting places of employment (that is, you don't have a fixed workplace and you continually travel from one work site to another during your workday).
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, travelling from your first job as a nurse to your second job as a university lecturer
- to and from an alternate workplace for the same employer on the same day – for example, driving between clinics for the same employer.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people. For example, white shirt and black pants.
You can claim the cost of buying, hiring, repairing or cleaning clothing if it considered:
- protective – clothing that has protective features and functions which you wear to protect you from specific risks of injury or illness at work. For example, non-slip nursing shoes or scrubs
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Phone, data and internet expenses
You can claim phone, data and internet costs apportioned for private and work use, with records showing your work-related use.
You can't claim phone, data and internet use where you only use your phone to communicate with your manager about your shifts or use the internet to check payslips, rosters or income statements.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as a nurse or midwife and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
For example, continuing professional development to maintain your registration or taking a Master of Health (Advanced Nursing) to maintain or improve the specific skills and knowledge you require as a nurse.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, you can’t claim for your Bachelor of Accounting if you're working as a nurse.
You can't claim a deduction if your employer pays for or reimburses you for these expenses.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- union and professional association fees
- agency commissions and agency fees, and annual practising certificate fees
- technical or professional publications
- tools and equipment, such as a stethoscope or a pin watch
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, if your job required close proximity with patients.
You can’t claim private expenses such as music subscriptions, childcare, fines, flu shots and other vaccinations, even if you’re required to have them for work
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/nurse or speak to a registered tax professional.
Office worker
Download: Office worker (PDF, 467KB)This link will download a file
If you’re an office worker it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, having to work late to speak to a colleague in a different time zone.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a receptionist to your second job as a musician
- to and from an alternate workplace for the same employer on the same day – for example, travelling from your regular office to a different office to attend a meeting.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. For example, travelling interstate to attend a conference. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can't claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation.
For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work. - non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can't claim a deduction if your employer pays for or reimburses you for these expenses.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as an officer worker and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
For example, taking a Certificate 3 in Business Administration to maintain or improve the specific skills and knowledge you require as an office administrator.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, you can't claim for your Bachelor of Business if you're working as an office assistant.
You can't claim a deduction if your employer pays for or reimburses you for these expenses.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- seminars and conferences
- technical or professional publications
- union and professional association fees.
You can’t claim private expenses such as prescription glasses or contact lenses, music subscriptions, childcare, fines, flu shots and other vaccinations, even if you’re required to have them for work.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/office or speak to a registered tax professional.
Paramedic
Download: Paramedic (PDF, 457KB)This link will download a file
If you’re a paramedic it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a paramedic to your second job as a first aid trainer
- to and from an alternate workplace for the same employer on the same day – for example, travelling from your ambulance station to a meeting at head office
- from home directly to an alternate workplace – for example, travelling from home to work at a station other than your normal station for the day.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties – for example, travelling interstate to attend a conference. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Clothing and laundry expenses (including footwear)
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – items that have protective features and functions which you wear to protect you from specific risks of injury or illness at work.
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, gym attire, plain shirts or sneakers.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Fitness expenses
You can’t claim fitness expenses, such as gym fees, to maintain your fitness.
In very limited circumstances, you can claim fitness expenses if your role requires you to maintain a fitness level well above the normal paramedic standard and strenuous physical activity is an essential and regular part of your work. For example, paramedics who work in specialist rescue operations and are regularly tested on their fitness, such as vertical access (cliff and building), white water survival and snowfield work.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- phone and internet costs, with records showing your work-related use
- sunscreen, sunhats and sunglasses where your duties require you to spend prolonged periods working outdoors
- union and professional association fees
- tools and equipment, such as a stethoscope or a pin watch (if these items cost more than $300, you must claim the cost over a number of years (decline in value))
- additional costs you incur to renew a special licence or condition on your licence in order to drive the ambulance vehicle – for example, a heavy vehicle permit
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, as your job required close proximity with patients.
You can’t claim private expenses such as:
- getting or renewing your drivers license
- attending social functions
- haircuts or grooming
- rent or other living expenses – even if you are working at a different station or a remote location for an extended period
- flu shots and other vaccinations, even if you’re required to have them for work.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/paramedic or speak to a registered tax professional.
Performing artist
Download: Performing artist (PDF, 434KB)This link will download a file
If you’re employed as a performing artist it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your rehearsal for a musical production to your second job as a dance teacher
- to and from an alternate workplace for the same employer on the same day – for example, travelling from a costume fitting directly to the commercial shoot.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. For example, travelling interstate to shoot a scene for an advertisement. Travel expenses can include meals, accommodation, fares and incidental expenses that you incur when travelling for work.
You can’t claim travel to an audition or interview to apply for a new role.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, black pants and white shirts worn by members of an orchestra or general exercise clothing and sneakers for rehearsal.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
- occupation-specific – clothing that distinctively identifies you as a person associated with a particular occupation. For example, a burlesque dancer can claim costumes and dance shoes that are distinctive to the role.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Grooming expenses
You can claim the cost of:
- a particular hairstyle if it's required for a role
- hairdressing to maintain a required hair length or style as part of a costume for continuity purposes
- stage makeup, including the cost of cleansing materials for removing stage makeup.
You can’t claim the cost of hairdressing, cosmetics, hair and skin care products not relating to your role or costume. All grooming products not relating to your role are private expenses.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- the cost of researching a role or character that you have been employed to play
- agent's fees (but you can’t claim the upfront or joining fee)
- phone and internet costs, with records showing your work-related use
- maintaining a photographic portfolio (you can’t claim the initial cost of preparing the portfolio)
- multimedia.
You can’t claim private expenses such as:
- entertainment expenses or social functions – for example, awards nights or galas
- pay television and streaming service
- fitness expenses (there are very limited circumstances where fitness expenses can be claimed and only those who perform strenuous physical activities as a regular part of their role can claim, like a trapeze artist or tumbler with a circus)
- preparing for or attending auditions, as you incur these expenses in getting work rather than doing work.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/performingartist or speak to a registered tax professional.
Pilot
Download: Pilot (PDF, 399KB)This link will download a file
If you’re a pilot it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or you are on-call and are called in to work a shift.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a pilot to your second job as a cadet trainer
- to and from an alternate workplace for the same employer on the same day – for example, from the airport to the airline training centre.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. 'Overnight' could include a mandatory rest break after being on duty and before recommencing duty, that is of sufficient length for you to sleep (around seven hours or more) and would usually involve you taking up accommodation for that purpose. Travel expenses can include meals, accommodation, fares and incidental expenses that you incur when travelling for work.
You can't claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
You can’t claim expenses for travelling between your home and your usual sign-on point. For example, if you live in Melbourne and your usual sign-on point is Newcastle, you can’t claim the travel, accommodation or meals when you travel between Melbourne and Newcastle.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people. For example, clothing bought deliberately to look like a passenger when paxing and general business attire worn by pilots, such as plain black pants or black shoes.
However, if your employer has a strictly-enforced uniform policy that stipulates the characteristics of shoes you must wear such as their colour, style and type, and the shoes are an integral part of your uniform, you may claim a deduction for the purchase of these shoes. For example, black leather court shoes with minimum and maximum requirements for heel height and circumference.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, your pilot uniform.
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
Meal and snack expenses
You can claim a deduction for the cost of food, drinks, or snacks that you purchase when you are travelling away from home overnight (take your mandatory rest break) in the course of performing your employment duties (see Travel expenses).
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- aviation medical appointments and examinations required by the Civil Aviation Safety Authority
- anti-glare glasses, if used to counter glare and protect against illness or injury
- rehydrating moisturisers and rehydrating hair conditioners
- the decline in value of luggage used for work purposes (if the luggage cost less than $300, the entire cost can be claimed)
- union and professional association fees
- visa applications and fees when you are required to enter a country as part of your job
- renewing your pilot's licence (you can’t claim the initial cost of getting it
- phone and internet costs, apportioned for private and work use.
You can’t claim private expenses such as:
- gaming consoles or flight simulator games
- watches, including chronograph watches
- sunscreen (depending on the type of aircraft and the level of sun protection it has)
- mobile phone holders for the aircraft
- flu shots and other vaccinations
- parking at or near a regular place of work or tolls you incur for trips between your home and work.
You can’t claim the cost of food, drinks, or snacks while performing your duties, if you don’t travel away from your home overnight (take your mandatory rest break). This is the case even if you receive an allowance. For example, if you fly domestic routes during the day which allow you to return to your home at night.
This is a general summary only. For more information, go to ato.gov.au/pilot or speak to a registered tax professional.
Police officer
Download: Police officer (PDF, 427KB)This link will download a file
If you’re a police officer it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, night or public holiday shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a police officer to your second job as a security guard
- to and from an alternate workplace for the same employer on the same day – for example, travelling from the police station to a crime scene
- from home directly to an alternate workplace – for example, travelling from home to work at a station other than your normal station for the day.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
You can claim buying, hiring, repairing or cleaning clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation.
- protective – items that have protective features and functions which you wear to protect you from specific risks of injury or illness at work.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire or gym wear.
If you're working as an undercover police officer, you may be able to claim a deduction for the cost of conventional clothing you wore during a specific operation. The clothing must be directly related to your income-earning activities as a police officer. For example, clothing worn to pose as a member of a gang.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Phone, data and internet expenses
You can claim phone, data and internet costs apportioned for private and work use, with records showing your work-related use.
You can't claim phone, data and internet use where you only use your phone to communicate with your manager about your shifts or use the internet to check payslips, rosters or income statements.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as a police officer and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, you can't claim for your Bachelor of Nursing if you're working as a police officer.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- union and professional association fees
- technical or professional publications
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, if your job required close proximity with customers.
You can’t claim private expenses such as:
- haircuts, grooming, weight loss programs or supplies even though there may be specific regulations
- attending social functions
- fitness expenses (except if your role requires a level of fitness well above ordinary police standards, such as special operations)
- flu shots and other vaccinations, even if you’re required to have them for work.
This is a general summary only. For more information, go to ato.gov.au/police or speak to a registered tax professional.
Public servant
Download: Public servant (PDF, 395KB)This link will download a file
If you’re a public servant, it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, having to work late to speak to a colleague in a different time zone.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your public service job to a second job as a musician
- to and from an alternate workplace for the same employer on the same day – for example, travelling to a different office to attend a meeting.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire worn by office workers.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
You can’t claim a deduction if your study is only related in a general way or is designed to help get you a new job – for example, a health and wellbeing course.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Other expenses
You can claim the work-related portion of other expenses if it relates to your employment, including:
- seminars, training and conferences
- technical or professional publications
- phone and internet costs, with records showing your work-related use
- union and professional association fee.
You can’t claim private expenses such as prescription glasses or contact lenses, music subscriptions, childcare or fines.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/office or speak to a registered tax professional.
Real estate professional
Download: Real estate professional (PDF, 482KB)This link will download a file
If you’re a real estate professional, it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day
- to and from an alternate workplace for the same employer on the same day – for example, travelling between the office to residential open homes.
In limited circumstances, you can claim the cost of trips between home and work, where you have shifting places of employment (that is, you have no fixed place of work and you continually travel from one work site to another throughout your workday).
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation.
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Tools and equipment
You can claim the tools or equipment you use for work.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can’t claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion.
Gifts
You can claim a deduction for the cost of gifts you buy for work purposes if you are a salesperson or property manager entitled to receive your income from commission or both commission and retainer.
You can’t claim a deduction for gifts you buy if you earn a fixed income and you are not entitled to earn a commission.
You can’t claim a deduction for gifts that are in the form of entertainment – for example, tickets to a live sporting event.
Other expenses
You can claim the work-related portion of other expenses if it relates to your employment, including:
- advertising your services – for example, through newspapers, letterbox drops, signage and bunting (however you can't claim a deduction for the cost of advertising if you earn your income from a fixed salary and you aren't entitled to earn commission)
- phone and internet costs, with records showing your work-related use
- renewing your annual Certificate of Registration
You can’t claim private expenses such as drivers licence, grooming (hairdressing expenses or cosmetics), music subscriptions, childcare or fines.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/realestate or speak to a registered tax professional.
Recruitment consultant
Download: Recruitment consultant (PDF, 425KB)This link will download a file
If you’re a recruitment consultant it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of trips between home and work, even if you live a long way from your usual workplace, work outside normal business hours or work split shifts – for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a recruitment consultant to your second job as a career counsellor
- to and from an alternate workplace for the same employer on the same day – for example, from your usual workplace to attend a professional development workshop at a conference centre.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and be able to show that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Seminars, conferences and training courses
You can claim for the cost of seminars, conferences and training courses that relate to your work as a recruitment consultant.
If there is a private component to attending the seminar, conference or training course, then you may not be able to claim all of your expenses.
You can’t claim for the cost of a course if it is only related in a general way to your current employment or designed to help you get a new job. For example, you can’t claim the cost of study to become an engineer.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Other expenses
You can claim the work-related portion of other expenses if it relates to your employment including:
- parking fees and tolls when you drive your car for work-related purposes - see car expenses conditions above
- premium recruitment subscriptions, such as LinkedIn Subscription, Recruiter Lite
- phone and internet costs, with records showing your work-related use
- union and professional association fees.
You can’t claim private expenses such as:
- parking at your normal place of work or public transport, taxis or ride share expenses from home to work, even if you work split shifts or unusual hours
- medical or childcare fees
- grooming expenses – hairdressing, cosmetics and skin care products
- the cost of entertainment or social functions – for example, business lunches, galas or networking evenings.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/recruitmentconsultant or speak to a registered tax professional.
Retail
Download: Retail industry worker (PDF, 428KB)This link will download a file
If you work in retail it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours or work split shifts– for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your retail job to your second job as a waiter
- to and from an alternate workplace for the same employer on the same day – for example, between separate retail stores for the same employer.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people. For example, business attire or clothing sold in the retail store you work.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work.
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your current job – for example, a customer service course.
You can’t claim a deduction if your study is only related in a general way or is designed to help get you a new job – for example, a health and wellbeing course.
Grooming expenses
You can’t claim a deduction for hairdressing, cosmetics, hair and skin care products, even if your employer requires you to use them and you work in a store that sells them.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Other expenses
You can claim the work-related part of other expenses that relate to your employment, including:
- union and professional association fees
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, given that your job requires you to be in close proximity with customers.
You can’t claim:
- costs met or reimbursed by your employer
- phone and internet use where your only work-related use is to communicate with your manager about your work shifts, or to check payslips or payment summaries
- parking at your normal place of work, or public transport, taxi or ride-share expenses from home to work, even if you work split shifts or unusual hours
- flu shots and other vaccinations, even if you’re required to have them for work.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/retail or speak to a registered tax professional.
Ride-sourcing drivers
Download: Ride-sourcing drivers (PDF, 305KB)This link will download a file
What you need to know about your tax obligations
If you provide ride-sourcing services, here’s a handy summary of your tax obligations.
Income tax
Income tax applies to your ride-sourcing income.
You need to:
- lodge a tax return regardless of how much you earn from ride-sourcing because you are operating a business
- include what you earn (such as fares, tips and bonuses) as business income in your tax return
- only claim deductions to the extent that they directly relate to providing ride-sourcing services
- keep records of all your income and expenses.
You can use the myDeductions tool in the ATO app to keep track of your income and expenses.
GST
Goods and services tax (GST) applies to every dollar you earn as a ride-sourcing driver.
You need to:
- have an Australian business number (ABN)
- register for GST from the day you start, regardless of how much you earn
- pay GST on the full fare
- lodge business activity statements monthly or quarterly (you can’t lodge annually)
- know how to issue a tax invoice (you need to provide one for fares over $82.50 if asked).
Calculate GST on the full fare
GST must be calculated on the full fare, not the net amount you receive after deducting any fees or commission.
Example
If a passenger pays $55 for a fare:
- the GST payable is $5 (1/11th of the fare)
- the digital platform takes out their fees or commission (for example, $11) and pays you $44
- if the digital platform fee of $11 includes GST, you may be entitled to claim a GST credit of $1 (1/11th of the fee).
GST credits
You may be able to claim GST credits for business purchases you make. You claim these when you lodge your BAS.
If you claim a GST credit for an expense, you can only claim the remaining amount (the total cost minus GST) as a deduction in your tax return.
You must have a tax invoice to claim a GST credit for purchases that cost more than $82.50 (including GST).
Expenses you can claim
You can claim deductions for expenses to the extent that they directly relate to providing ride-sourcing services.
Expenses you may be able to claim include:
- depreciation (decline in value) for assets you own, such as your car
- fees or commission charged by the digital platform
- fuel
- lease payments for a car
- parking fees
- bottled water, mints, tissues, and newspapers provided for the use of your passengers
- wipes, sanitisers and anti-bacterial spray provided for passengers and used to clean your vehicle
- tolls (if not paid for by the passenger)
- tax agent fees and payments for similar services
- state or territory commercial licences and approvals (such as driver accreditation, driver registration and application fees, medical tests and police checks).
When calculating your claim, you must apportion your expenses between business and private use, only claiming a deduction for the business portion.
Expenses you can't claim
There are some expenses you can't claim because they're personal expenses or not allowed under the law.
Expenses you can't claim include:
- the cost of getting and maintaining a private drivers licence
- fines (for example, speeding or parking fines)
- fuel tax credits
- personal or private expenses (such as meals you purchase while on a break, or private use of the car).
Calculating car expenses
There are two methods to work out car expenses for sole traders:
- cents per kilometre travelled
- keeping a logbook to calculate the amount of car expenses claimed.
These methods can only be used to claim expenses for a car you owned or leased. You are treated as the owner if you held the car under a hire purchase agreement.
If you use the cents per kilometre method, you can’t make a separate claim for depreciation of the car’s value.
This is a general summary only. For more information, go to ato.gov.au/ridesourcing or speak to a registered tax professional.
Sales and marketing
Download: Sales and marketing (PDF, 449KB)This link will download a file
If you work in sales and marketing it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day
- to and from an alternate workplace for the same employer on the same day.
In limited circumstances, you can claim the cost of trips between home and work, where you:
- have shifting places of employment (that is, you have no fixed place of work and you continually travel from one work site to another throughout your workday)
- carry bulky tools or equipment for work and all of the following apply
- the tools or equipment are essential for you to perform your employment duties and you don't carry them merely as a matter of choice
- the tools or equipment were bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there was no secure storage for such items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties - for example, travelling interstate to attend a conference. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Tools and equipment
You can claim the cost of tools and equipment you use for work, including repairs and insurance.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can’t claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- phone and internet costs, with records showing your work-related use
- union and professional association fees.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/sales or speak to a registered tax professional.
Security industry
Download: Security industry (PDF, 495KB)This link will download a file
If you’re an employee in the security industry it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, you're on call, you work weekends or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a security guard to your second job as a bartender
- to and from an alternate workplace for the same employer on the same day – for example, between different venues where you perform your duties as a security guard.
In limited circumstances, you can claim the cost of trips between home and work where you have shifting places of employment (that is, you have no fixed place of work and you continually travel from one work site to another throughout your shift).
You can’t claim a deduction when using a vehicle provided by your employer, unless you covered the cost of fuel, were not reimbursed by your employer, and the cost was a result of you performing your employment duties.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, jeans, black pants or sneakers.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – items with protective features or functions you wear to protect you from specific risks of injury or illness at work. For example, a bullet-proof vest or high-vis vest.
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work.
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Seminars, conferences and training courses
You can claim for the cost of seminars, conferences and training courses that relate to your work in the security industry – for example, a Certificate 2 in Security Operations.
You can’t claim for the cost of a course if it is only related in a general way to your current employment or designed to help you get a new job.
Guard dog expenses
You generally can't claim guard dog expenses, unless:
- your duties require you to use a guard dog
- the dog is trained to be a guard dog from a young age
- the dog is not treated like your pet or your family's pet.
If you're required to provide your own guard dog for a work-related purpose, you can claim a deduction for ongoing expenses such as food, veterinary expenses and registration costs.
You can't claim a deduction if your employer provided the dog or reimbursed you for the costs.
Meal and snack expenses
You can’t claim the cost of food, drink or snacks you consume during your normal working hours, even if you receive an allowance. These are private expenses.
If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.
Licence, permit or card expenses
You can claim renewal fees for a licence or ticket required to perform your employment duties in the security industry.
You can’t claim the initial cost of getting a licence or ticket in order to gain employment.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- tools and equipment, including repairs and insurance (such as a flashlight or a utility belt)
- phone and internet costs with records showing your work-related use
- union and professional association fees.
You can’t claim private expenses such as fitness, drivers licence, music subscriptions, childcare or fines.
This is a general summary only. For more information, go to ato.gov.au/security or speak to a registered tax professional.
Teacher
Download: Teacher (PDF, 427KB)This link will download a file
If you’re a teacher it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, attending parent-teacher interviews.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, travelling from your first job as a teacher to your second job as a tutor
- to and from an alternate workplace for the same employer on the same day – for example, driving from your regular school to another school to moderate exam results.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, sports clothing or business attire.
You can claim the cost to buy, hire, repair or clean a compulsory uniform. The uniform must be explicitly required by a workplace agreement or policy
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as a teacher and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment.
For example, a course in working with children with special learning needs.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job.
Working from home expenses
If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you use.
You can’t claim:
- coffee, tea, milk and other general household items, even if your employer provides these at work
- items your employer provides – for example, a laptop or a phone
- any items where your employer pays for or reimburses you for the expense.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- phone and internet costs, with records showing your work-related use
- excursions, school trips and camps
- first aid courses
- seminars and conferences
- teaching aids
- technical or professional publications
- union and professional association fees
- personal protective equipment you buy, such as gloves, face masks, sanitiser or anti-bacterial spray, if your job required close proximity with students.
You can’t claim private expenses such as:
- gifts you purchased for students
- meeting students’ personal expenses – for example, paying for lunch, excursions or schoolbooks
- flu shots and other vaccinations, even if you’re required to have them for work.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/teacher or speak to a registered tax professional.
Tradesperson (Tradies)
Download: Tradesperson (Tradies) (PDF, 415KB)This link will download a file
If you're a tradie it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the costs of trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, weekend work.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, travelling from your first job as an electrician to your second job as a TAFE teacher
- to and from an alternate workplace for the same employer on the same day.
In limited circumstances, you can claim the cost of trips between home and work, where:
- you have shifting places of employment (that is, you have no fixed place of work and you continually travel from one work site to another throughout your workday)
- you carry bulky tools or equipment for work and all of the following apply
- the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
- the tools or equipment are bulky, meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to determine work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
If your vehicle has a carrying capacity of one tonne or more, such as a ute or panel van, you can’t use the cents per kilometre method or the logbook method to calculate your claim. You can claim the actual costs you incur for the work-related use of your vehicle.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, drill shorts, jeans or plain shirts.
You can claim the cost to buy, hire, repair or clean protective clothing. Protective clothing has protective features or functions which you wear to protect yourself from specific risks of injury or illness at work. For example, steel-capped boots, safety glasses or fire-resistant clothing.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Tools and equipment expenses
You can claim the cost of tools and equipment you use for work, including repairs and insurance.
If a tool or equipment costs:
- more than $300 – you claim a deduction for the cost over a number of years (decline in value)
- $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.
You can’t claim tools and equipment that are supplied by your employer or another person.
If you also use the tools and equipment for private purposes, you can only claim the work-related portion.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- renewing your licence, regulatory permit, card or certificate to continue to perform your work duties
- sunscreen, sunhats and sunglasses where your duties require you to spend prolonged periods working outdoors
- phone and internet costs, with records showing your work-related use
- overtime meal expenses that you buy and eat when you work overtime, if your employer paid you an overtime meal allowance under an industrial law, award or agreement for the overtime and it’s included in your assessable income.
You can’t claim private expenses such as drivers licence, music subscriptions, fines or childcare.
This is a general summary only. For more information, go to ato.gov.au/tradie or speak to a registered tax professional.
Train driver
Download: Train driver (PDF, 413KB)This link will download a file
If you’re a train driver it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, on the weekend.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your job as a train driver to your second job as a safety instructor
- to and from an alternate workplace for the same employer on the same day – for example, travelling between train stations or depots for your employer.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work and all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don't carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties – for example, driving the train to a location interstate, resting in the barracks or accommodation and then returning to your home depot the next shift. 'Overnight' could include a mandatory rest break after being on duty and before recommencing duty, that is of sufficient length for you to sleep (around seven hours or more), and would usually involve you taking up accommodation for that purpose
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, standard jeans, drill shirts and plain pants.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- protective – clothing with protective features and functions which you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Phone, data and internet expenses
You can claim phone, data and internet costs apportioned for private and work use, with records showing your work-related use.
You can't claim phone, data and internet use where you only use your phone to communicate with your manager about your shifts or use the internet to check payslips, rosters or income statements.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- overtime meal expenses that you buy and eat when you work overtime, if your employer paid you an overtime meal allowance under an industrial law, award or agreement for the overtime and it’s included in your assessable income
- protective equipment such as sunglasses and ear plugs
- compulsory assessments and medical examinations you require to carry out your current employment duties.
You can't claim for the cost of:
- food and drinks, if you do not travel away from your home overnight in the course of performing your duties
- items that you use to take your food or drink to work, or use at work, even when travelling overnight for work – for example, an esky
- music subscriptions
- childcare
- gym fees
- flu shots and vaccinations, even if you’re required to have them for work.
- items you purchased where your employer reimbursed you for the cost or paid for the expense.
This is a general summary only. For more information, go to ato.gov.au/traindrivers or speak to a registered tax professional.
Travel agent
Download: Travel agent (PDF, 450KB)This link will download a file
If you’re a travel agent it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren't reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work even if you live a long way from your usual workplace or have to work outside normal business hours - for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, from your first job as a travel agent to your second job as a yoga instructor
- to and from an alternate workplace for the same employer on the same day – for example, from your normal workplace to a different office to take training.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. For example, to attend conferences, seminars, training courses or industry promotion events. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can claim a deduction for expenses if the travel directly relates to your job and either:
- your employer provides educational or familiarisation travel to learn about new products or tour destinations
- you use educational leave to take such travel.
You can’t claim a deduction for:
- personal holidays, even if they are discounted by your employer
- travel expenses if your employer or another person has paid for these or reimbursed you
- travel insurance – as these policies cover private items such as illness, loss of baggage and theft
- passport application and renewal fees
- travel expenses related to taking a family member or friend with you on work travel.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, business attire.
You can claim the cost of buying, hiring, repairing or cleaning clothing that is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, an embroidered shirt with your employer's logo that is compulsory for you to wear at work.
- non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Self-education and study expenses
You can claim self-education and study expenses if your course relates directly to your employment as a travel agent and it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in income from your current employment. For example, taking a Certificate III in Travel to maintain or improve the specific skills and knowledge you require as a travel agent.
You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, you can’t claim for your Bachelor of Hotel Management to get a job as a hotel manager.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- phone and internet costs, with records showing your work-related use
- union and professional association fees
- technical or professional publications.
You can’t claim private expenses such as music subscriptions, childcare or fines.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/travelagents or speak to a registered tax professional.
Truck driver
Download: Truck driver (PDF, 466KB)This link will download a file
If you’re a truck driver it pays to learn what you can claim.
To claim a deduction for work-related expenses:
- you must have spent the money yourself and weren’t reimbursed
- it must directly relate to earning your income
- you must have a record to prove it.
You can only claim the work-related portion of an expense. You can't claim a deduction for any part of an expense that does not directly relate to earning your income.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Car expenses
You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours- for example, weekend or early morning shifts.
You can claim the cost of using a car you own when you drive:
- directly between separate jobs on the same day – for example, you drive from your first job to your second job for a separate employer
- to and from an alternate workplace for the same employer on the same day – for example, travelling between depots.
In limited circumstances, you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if all of the following apply:
- the tools or equipment are essential to perform your employment duties and you don't carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by use of a motor vehicle
- there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you use the logbook method, you need to keep a valid logbook to work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and that those kilometres were work related.
If you claim work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
Travel expenses
You can claim travel expenses if you travel away from home overnight in the course of performing your employment duties. For example, driving interstate, having your mandatory rest break and then returning to your home depot. 'Overnight' includes a mandatory rest break after being on duty and before recommencing duty, that is of sufficient length for you to sleep (around seven hours or more) and may involve you taking up accommodation for that purpose.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
You can’t claim accommodation expenses if you sleep in your truck or your employer provides you with accommodation.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.
Clothing and laundry expenses (including footwear)
With a few exceptions, clothing can't be deducted as a work-related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. 'Conventional clothing' is everyday clothing worn by people – for example, standard jeans, plain shirts and plain pants.
You can claim the cost to buy, hire, repair or clean clothing if it is:
- a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
- protective – clothing with protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots or hi-vis clothing.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Drivers licence
You can’t claim the cost of getting or renewing your drivers licence, even if it is a condition of your employment. This is a private expense.
You can’t claim the initial cost of getting a special licence or condition on your licence to get a job as a truck driver.
You can claim the additional costs to renew a special licence or condition on your licence in order to perform your employment duties. For example, a heavy vehicle permit.
Other expenses
You can claim the work-related portion of other expenses that relate to your employment, including:
- sunglasses and sunscreen where prolonged periods of sun exposure is likely while you're performing your employment duties
- sleeping bag and pillows when you use these on your mandatory long rest break and sleep away from home for work.
You can’t claim private expenses such as music subscriptions, childcare, fines or the cost of food, drink or snacks you consume during your normal working hours.
You can’t claim a deduction if the cost was met or reimbursed by your employer.
This is a general summary only. For more information, go to ato.gov.au/truckdrivers or speak to a registered tax professional.
Common work-related deductions and record keeping
The following content contain guides for common deductions.
Use the table below to access either:
- the summary of common work-related expenses and record keeping requirements
- select the link in the left column of the table
- read the content online
- the PDF summary of common work-related expenses and record keeping requirements
- select the link in the right column of the table to open the PDF
- you can download as a PDF.
Toolkits web content |
PDF download |
|---|---|
Clothing and laundry (PDF, 390KB)This link will download a file |
|
Gifts and donations (PDF, 264KB)This link will download a file |
|
Keeping records for work-related expenses (PDF, 344KB)This link will download a file |
|
Working from home (PDF, 777KB)This link will download a file |
Car expenses
Download: Car expenses (PDF, 337KB)This link will download a file
To claim a deduction for a work-related expense:
- You must have spent the money yourself and weren’t reimbursed.
- The expense must directly relate to earning your income.
- You must have a record to prove it.
What can I claim?
If you use your own car for work purposes, you can claim a deduction using either the cents per kilometre method or logbook method. This may be a car you own, lease or hire under a hire-purchase agreement. You generally do not own or lease the car if you use it under a salary sacrifice or novated lease arrangement.
You can claim a deduction for car expenses if you use your car to:
- perform your work duties
- attend work-related conferences or meetings away from your normal workplace
- travel directly between 2 separate places of employment if neither of the places is your home
- travel from your normal workplace to an alternative workplace (and return)
- travel from your home to an alternative workplace, then to your normal workplace.
Remember
- You generally can’t claim the cost of trips between home and work, even if you live a long distance from your usual workplace or work outside normal business hours.
- You can't claim a deduction for a car expense that has been reimbursed.
In limited circumstances you can claim the cost of trips between home and work, where:
- you had shifting places of employment (that is, you regularly work at more than one site each day before returning home)
- you carry bulky tools or equipment for work and all of the following apply
- the tools or equipment are essential to perform your employment duties and you don't carry them merely as a matter of choice
- the tools or equipment are bulky – meaning that because of their size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
- there is no secure storage for such items at the workplace.
- your home was a base of employment (that is, you were required to start certain work activities at home and travel to a workplace to complete those work activities).
How to calculate your car expenses
There are 2 methods you can choose from to calculate your deduction for car expenses.
Cents per kilometre method
If you use the cents per kilometre method, your claim is based on a set rate per kilometre. You:
- can claim a maximum of 5,000 km for work-related use per car
- don't need receipts for your expenses (e.g. fuel receipts)
- do need a record to show how you calculate your work-related kilometres (e.g. using a diary or the myDeductions tool in the ATO app)
- need to be able to show that you own the car.
The cents per kilometre rate covers all car expenses including decline in value, registration and insurance, maintenance, repairs and fuel costs. You can’t add these, or any other car expenses, on top of the rate when calculating your deduction.
Logbook method
The logbook method allows you to claim the work-related portion of your actual car expenses. Expenses you can claim include running costs such as fuel, oil and servicing, registration, insurance and the decline in value.
You can’t claim capital costs, such as the purchase price of your car, the principal of a loan to buy it, or any improvement costs (e.g., adding tinted windows).
You need records for all other car expenses, including evidence that you own the car, and odometer readings at the start and end of the period you used the car during the year.
To work out your work-related use percentage, you need a valid logbook and the odometer readings for the start and end of the logbook period. Your logbook:
- needs to show a continuous 12-week period that represents your travel
- needs to show the destination and purpose of every journey, the odometer reading at the start and end of each journey, and the total kilometres travelled
- is valid for 5 years (unless your circumstances change – e.g. you change jobs)
- can be a paper logbook, or can be kept electronically by using the myDeductions tool in the ATO app.
Tip – if you're using the logbook method for 2 or more cars, you'll need to keep a separate logbook for each car. The logbooks must be kept for the same 12-week period.
You can claim fuel and oil costs, based on either actual receipts, or an estimate of the expenses using odometer records that show readings from the start and the end of the period you used the car during the income year.
Remember
A car is a motor vehicle that carries a load of less than 1 tonne and fewer than 9 passengers (including the driver). This means motorcycles, trucks, minibuses, some utes and similar vehicles are not cars.
You can claim the actual expenses for work-related travel in these vehicles.
If you use someone else's car, you can claim a deduction for the actual costs you incur that relate to your work use.
If using the actual expenses method you will need to keep records of all expenses and your work-related use.
This is a general summary only.
For more information, go to ato.gov.au/carexpenses or speak to a registered tax professional.
Clothing and laundry
Download: Clothing and laundry (PDF, 390KB)This link will download a file
To claim a deduction for a work-related expense:
- You must have spent the money yourself and weren’t reimbursed.
- The expense must be directly related to earning your income.
- You must have a record to prove it.
Clothing expenses (including footwear)
You can't claim a deduction for clothing you wear to work, except in limited circumstances where that clothing is in a specific category.
You can’t claim the cost of buying, hiring, repairing or cleaning conventional clothing you buy to wear for work, even if your employer says this is compulsory, or you only wear it when you are at work.
'Conventional clothing' is everyday clothing worn by people regardless of their occupation – for example, business attire worn by office workers, or jeans or drill shirts worn by tradespeople.
You can claim the cost of buying, hiring, repairing or cleaning clothing if it falls within one of these categories:
- occupation-specific
- protective
- compulsory uniforms
- non-compulsory uniforms (registered with AusIndustry).
Remember
You can’t claim a deduction if your employer pays for or reimburses you for expenses you incur for work clothing.
Occupation-specific
You can claim a deduction for occupation-specific clothing that distinctively identifies you as a person associated with a particular occupation - for example, a judge's robe or chef's chequered pants. If the clothing may be worn by multiple professions, it is not considered occupation specific.
Protective
You can claim a deduction for clothing you wear to protect you from real and likely risk of illness or injury from your work activities or your work environment.
Clothing must have protective features or functions to be considered protective rather than conventional clothing. Protective clothing may include:
- safety-coloured (hi-vis) vests
- protective boots, such as steel-capped boots
- boiler suits or aprons that protect ordinary clothing
- fire-resistant clothing
- clothing with a UPF sun protection rating
- non-slip nurses' shoes.
There must be a link between your work-related activities, the risk presented by your environment, and the form and function of the clothing to reduce the risk.
You can’t claim a deduction for conventional clothes that don't have features or functions for protection against the risk of illness or injury at your work. For example, you can't claim for jeans, drill shirts, shorts, trousers, socks or everyday enclosed shoes.
Compulsory uniform
You can claim a deduction for a compulsory uniform. Your employer must make it compulsory to wear the uniform through a strictly enforced workplace agreement or policy. A compulsory uniform must be sufficiently distinctive to your particular organisation so that a casual observer can clearly identify:
- you as working for a particular employer
- the products or services provided by your employer.
Conventional clothing is not a compulsory uniform, even if your employer requires you to wear it, or you pin a name badge to it.
Shoes, socks and stockings are generally not deductible. In limited circumstances, you can claim a deduction for shoes, socks and stockings if:
- they are an essential part of a distinctive compulsory uniform
- the characteristics (colour, style and type) are an integral and distinctive part of your uniform that your employer specifies in the uniform policy.
This differentiates them from conventional clothing.
Non-compulsory uniform
You can't claim a deduction for non-compulsory work uniforms unless your employer has registered the design with AusIndustry. Check with your employer if you're not sure whether your uniform is registered.
Single items of clothing, such as a shirt, can't be registered for these purposes.
Laundry and repairs
You can claim a deduction for the cost of cleaning and repairing occupation-specific and protective clothing, and compulsory and non-compulsory uniforms.
You can't claim a deduction if your employer launders your clothing or reimburses you for these expenses.
A reasonable basis for calculating your laundry claim is either:
- $1 per load if the load is made up of only work-related clothing
- 50c per load if you mix personal items of clothing with work clothing.
You can claim a deduction for the actual costs you incur to dry-clean and repair work clothing in these categories.
If your laundry claim is $150 or less (not including dry-cleaning expenses), you can claim the expense and don’t need receipts. You will need to be able to show how you calculated your claim.
Exceptions to the record keeping rules are there to make things simpler – they do not allow you to claim an automatic deduction up to the specified amount where the money has not been spent.
Allowances
If you receive an allowance from your employer for laundry expenses:
- you can only claim a deduction for the amount you actually spent, not the amount of your allowance
- the allowance is assessable income that you must include on your tax return.
This is a general summary only
For more information, go to ato.gov.au/clothingandlaundry or speak to a registered tax professional.
Gifts and donations
Download: Gifts and donations (PDF, 264KB)This link will download a file
You can claim a deduction for a gift or donation you make to an organisation if it meets 4 conditions:
- you make the gift or donation to a deductible gift recipient (DGR)
- it must truly be a gift or donation (voluntarily transferring money or property without receiving, or expecting to receive, any material benefit or advantage)
- it must be money or property (this can include financial assets such as shares)
- it must comply with any relevant gift conditions – for some DGRs, the income tax law adds extra conditions affecting the types of deductible gifts they can receive.
You must have a record of the gift or donation, such as a receipt.
If you receive a material benefit in return for your gift or donation to a DGR – for example, something that has a monetary value – it is considered a contribution and extra conditions apply.
What is a DGR?
A deductible gift recipient (DGR) is an organisation or fund that can receive tax deductible gifts or donations.
Not all charities are DGRs. For example, in recent times there has been an influx of crowdfunding campaigns. Many of these crowdfunding websites are not run by DGRs so donations to them are not deductible.
You can check whether your donation was made to an endorsed DGR on the Australian Business RegisterExternal Link website.
What records do I need?
You should keep records of all tax-deductible donations you make.
Evidence you need to keep may include:
- receipts for donations or contributions
- a signed letter from the eligible organisation confirming the amount of your donation or contribution.
When you make a donation, the DGR will usually issue you with a receipt – but they don’t have to. If this is the case, in some circumstances, you can still claim a tax deduction by using other records, such as bank statements.
If a DGR issues a receipt for a deductible gift or donation, the receipt must state:
- the name of the fund, authority or institution to which the donation has been made
- the DGR's ABN (if one exists – some DGRs listed by name might not have an ABN)
- that the receipt is for a gift or donation.
If you donate through a workplace giving program, your payment summary or a written record from your employer is sufficient evidence.
When you can claim a deduction
You may be able to claim a deduction for gifts or donations where:
- you give money – it must be $2 or more
- you donate property or shares, however special rules apply
- you receive a token item for your donation (token items are things of no purpose that are used to promote a DGR, such as lapel pins, wristbands and stickers).
There are special circumstances under the Heritage and Cultural Gifts programs where donations can also be deductible.
Bucket donations
If you made one or more donations of $2 or more to bucket collections conducted by an approved organisation for natural disaster victims, you can claim a deduction of up to $10 in an income year for the total of those contributions without a receipt.
When you can't claim a deduction
You can’t claim a deduction for gifts or donations when they provide you with a personal benefit, such as:
- lottery, raffle or art union tickets
- fundraising items, such as chocolates or keyrings with an advertised price
- club membership
- the cost of attending fundraising dinners
- payments to school building funds made in return for a benefit or advantage – for example, as an alternative to an increase in school fees or as a placement on a waiting list
- gifts to families and friends regardless of the reason
- donations made under a salary sacrifice arrangement
- donations made under a will.
You can’t claim a deduction for gifts or donations made to social media, crowdfunding platforms or memberships (such as sporting club memberships) unless they are a registered DGR.
This is a general summary only
For more information, go to ato.gov.au/giftsdonations or speak to a registered tax professional.
Keeping records for work related expenses
Download: Keeping records for work-related expenses (PDF, 344KB)This link will download a file
If you claim a deduction for work-related expenses, you must have records of those expenses. For some expenses you will also need to show your work-related use and how you calculated your claim. Your deduction can be disallowed if you’re not eligible or you don’t keep the right records.
Records are usually a receipt from the supplier of the goods or services that shows:
- name of supplier
- amount of expense or cost of the asset
- nature of goods or services
- date of purchase
- date of the document.
You can keep electronic records, including photos of your receipts.
The myDeductions tool in the ATO app is a record-keeping tool you can use to keep track of your records electronically. Download the free app now.
How long to keep your records?
You need to keep your records for 5 years from the date you lodge your tax return.
If you claim the decline in value of a depreciating asset that you use for work, keep records for 5 years from the date of your last claim for the decline in value.
Record keeping exceptions
Record keeping exceptions are available to make things simpler – they don't allow you to claim an automatic deduction.
In some circumstances you may not need receipts, but you will still need to show you spent the money and how you calculated your claim.
Commissioner’s discretion from keeping records
If you are unable to obtain a receipt from a supplier, you may be able to claim a deduction. The Commissioner may grant you relief from keeping records, if the nature and quality of the evidence you provide shows that:
- you spent the money (and weren’t reimbursed)
- the expense is deductible and you’re eligible to claim a deduction.
Evidence can include bank or credit card statements which show the amount that was paid, when and who it was paid to, provided you write the nature of the goods or services provided on your statement.
If you pay a supplier in cash and have no other documents to support your claim, you will not have sufficient evidence to claim a deduction.
Specific record keeping rules for work-related expenses
Car expenses
If you’re eligible to claim car expenses, the type of records you need to keep depends on whether you use the cents per kilometre method or logbook method to calculate your claim.
Method 1: Cents per kilometre
If you use the cents per kilometre method, your claim is based on a set rate per kilometre. You:
- don’t need receipts for expenses
- can claim a maximum of 5000 km for work use, per car
- need to show how you calculate your work use – for example, keeping a diary of work trips.
Method 2: Logbook
You claim the work-related use of your car expenses by keeping a valid logbook.
Your logbook must cover a continuous 12-week period that represents your travel throughout the year and shows:
- your journeys, by recording the date and the odometer readings when you start and end each journey, the total kilometres travelled and the purpose of each journey
- the date and odometer readings when the 12-week logbook period started and finished
- the total kilometres travelled during the logbook period, as well as the total kilometres that were work-related during logbook period.
In addition, you must also keep opening and closing odometer records for every income year that you rely on your logbook. Generally, this will be the odometer reading on the first day of the income year (1 July) and last day of the income year (30 June). If you sell the car during the year, the closing odometer reading will be the reading at the date of sale.
If the work usage of your car no longer represents the work-related travel, you need to complete a new logbook.
Your logbook is valid for 5 years, but you can start a new logbook at any time.
You can claim fuel and oil costs based on your actual receipts, or you can estimate the expenses. Base the estimate on odometer readings from the start and the end of the income year (or purchase or sale date) in which you owned or leased the car during the year and the average price of fuel over the income year.
You must also keep:
- receipts for all car expenses, including the original purchase
- details of how you calculated your claim for decline in value of your car, including the effective life and method used.
There are different record keeping rules if your car expense claim relates to transporting bulky tools or equipment, or where you borrowed a car or used a vehicle other than a car (for example, a motorcycle or a vehicle with a carrying capacity over one tonne, such as a utility truck or panel van).
For more information go to ato.gov.au/carexpenses.
Clothing, laundry, and dry-cleaning expenses
Clothing
If you’re eligible to claim a work-related clothing deduction, you must keep receipts. You can only claim clothing that is occupation-specific, protective, a compulsory uniform or non-compulsory uniform your employer registers with AusIndustry.
Laundry
If your claim for laundering (washing and ironing) deductible clothing is less than $150, you don't have to keep written evidence. However, you must keep details of how you calculated your claim.
Dry-cleaning
Dry-cleaning is not included in the $150 exception for laundry expenses. Keep all receipts for dry-cleaning your eligible work-related clothing.
For more information go to ato.gov.au/clothingandlaundry.
Self-education expenses
If you’re eligible to claim a work-related self-education deduction, keep records for all your self-education expenses. This may include course fees, textbooks, stationery, computers or laptops and travel expenses.
You also need to be able to explain how the course directly relates to your employment at the time of study.
If you are claiming a deduction for a depreciating asset, for example, a laptop – you must keep records and details of how you work out the decline in value.
For more information go to ato.gov.au/selfeducation.
Depreciating assets
Some items, like a car or computer, have a limited life expectancy (effective life) and decline in value (depreciate) over time.
How you treat and work out your claim will depend on if:
- the item cost $300 or less, or more than $300
- the item forms part of a set that together cost more than $300.
$300 or less
If the item cost $300 or less, and you use it only for work-related purposes, you can claim an immediate deduction for its cost in the year you buy it.
More than $300
If the item cost more than $300, you can claim a deduction for the decline in value over the effective life of the item (or items) over a number of years.
The records you must keep include:
- when and where you buy the item and its cost
- when you started using the item for a work-related purpose
- how you work out your percentage of work-related use, such as a diary that shows the purpose of and use of the item for work
- either
- a copy of the Commissioner of Taxation’s determination of effective life you use to work out the decline in value of the item
- how you work out the effective life if you don't use the Commissioner's determination
- which method you chose to work out the decline in value.
To help you work out your claim and decline in value for a depreciating asset, use our Depreciation and capital allowances tool.
For more information go to ato.gov.au/depreciationtool.
Working from home
If you're eligible to claim running expenses as a result of working from home as a deduction, the records you need to keep depend on the method you use to work out your claim.
Method 1: Revised fixed rate method
If you are using the revised fixed rate method, you need to keep records of your hours spent working at home for the year.
Also keep records:
- for items or expenses you can claim as a separate deduction, that is, expenses not covered by the rate per hour
- that show how you calculate your work-related use of those items or work-related portion of the expenses
- with evidence you paid for the expenses covered by the revised fixed rate method (for example, if you use phone and electricity when you work from home, keep one bill for each of these expenses).
Method 2: Actual costs method
If you are claiming the actual costs you incur as a result of working from home, you need a record for every expense you claim.
Keep records:
- for all additional running expenses (for example, stationery, electricity and gas)
- for all depreciating assets
- that show how you calculate your work-related use of those items.
For more information, go to ato.gov.au/home.
Travel expenses
There are specific record keeping requirements for travel expenses, depending on:
- whether your travel allowance is shown on your income statement or payment summary
- whether your travel was domestic or overseas
- the length of your travel and your occupation.
Travel records you should keep include:
- a travel diary or itinerary (if your travel was for 6 nights or more)
- receipts for all meals, airfares, accommodation, car parking and tolls
- an explanation of how the travel was work-related, the number of nights you slept away from home, and the location.
You may be able to rely on an exception from keeping records if:
- you receive a travel allowance that is expected to cover your accommodation, meals and incidental expenses
- your travel allowance is shown on your income statement or payment summary
- the amount you spent on those particular expenses does not exceed the reasonable amounts.
Different rules apply depending on whether you travel domestically or overseas. There is also a specific exemption for overseas travel for airline crew.
For more information, go to ato.gov.au/travelexpenses.
This is a general summary only.
For more information, visit ato.gov.au/keepingtaxrecords or speak to a registered tax professional.
Self-education expenses
Download: Self-education (PDF, 261KB)This link will download a file
To claim a deduction for a work-related expense:
- You must have spent the money yourself and weren't reimbursed.
- The expense must directly relate to earning your income.
- You must have a record to prove it.
What are self-education expenses?
Self-education expenses are the costs you incur when you:
- undertake courses at an education institution (whether or not the courses lead to a formal qualification)
- attend work-related conferences or seminars
- do self-paced learning and study tours (whether within Australia or overseas).
When can you claim?
You can claim a deduction for a self-education expense if it has a sufficient connection to your current work activities, and:
- maintains or improves the specific skills or knowledge you require in your current work activities, or
- results in – or is likely to result in – an increase in your income from your current work activities.
When can’t you claim?
You can't claim a deduction for self-education expenses if, at the time you incur them:
- you are not employed
- it doesn’t have sufficient connection to your employment activities
- it relates only in a general way to your current employment or profession
- it enables you to get new employment – such as moving from employment as a nurse to employment as a doctor.
Course expenses you can claim
If your self-education meets the eligibility criteria, you may be able to claim a deduction for the following expenses:
- tuition, course, conference or seminar fees – the amounts you incur to enrol in a full fee paying place
- general course expenses – such as stationery, computer consumables, internet and data use
- decline in value of depreciating assets – an immediate deduction for assets costing $300 or less, or the decline in value of assets that cost more than $300
- car and other transport expenses – the cost of trips when you travel from home to your place of education and back home, or work to your place of education and back to work
- accommodation and meal expenses (incurred when the self-education requires you to travel and be away from your home for one or more nights)
- interest on borrowings.
Remember
You can only claim a deduction for the portion of these expenses that is directly related to your eligible self-education.
Expenses you can't claim
You can’t claim the following self-education expenses:
- tuition fees paid by someone else or that your employer or a third-party reimburses for you
- tuition fees for Commonwealth supported places at a university or higher education provider, which includes any fees you pay with the assistance of a HECS-HELP loan
- repayments of study and training support loans, including FEE-HELP and HECS-HELP loans.
- accommodation and meals where you are living at the location you are undertaking the self-education.
Apportioning expenses
You need to apportion some expenses between private purposes and use for work-related self-education. For example, if you use a computer 50% of the time for study and 50% for private purposes, you can only claim half the cost of the computer as a deduction.
Calculating your expenses
Use our self-education expense calculator to get an estimate of your self-education deductions. It also provides information on your claim eligibility.
Recording your expenses
If you’re eligible to claim a work-related self-education deduction, keep records for all your self-education expenses. This may include course fees, text books, stationery, computers or laptops, and transport or travel expenses.
You also need to be able to show how the course directly relates to your employment at the time of study.
If you are claiming a deduction for a depreciating asset, for example, a laptop – you must keep records and details of how you work out the decline in value.
You can use our myDeductions tool in the ATO app to record your self-education expenses.
This is a general summary only
For more information, go to ato.gov.au/selfeducation or speak to a registered tax professional.
Overnight travel expenses
Download: Overnight travel (PDF, 266KB)This link will download a file
To claim a deduction for a work-related expense:
- You must have spent the money yourself and weren't reimbursed.
- The expense must directly relate to earning your income.
- You must have a record to prove it.
What are travel expenses?
Travel expenses can include:
- accommodation (the cost of staying in a hotel, motel, etc.)
- meal expenses
- incidental expenses (minor expenses – such as car parking or a bus ticket)
- transport (for example, the cost of your flights).
Remember
If your travel is for both work and private purposes, you can only claim the expenses that are for work purposes. You may need to apportion your travel expenses. If you travel away from home for 6 or more nights in a row, you need to keep travel records such as a travel diary. This is in addition to keeping receipts for your expenses.
Receiving a travel allowance from your employer does not automatically entitle you to a deduction.
When you can claim travel expenses
You can claim a deduction for travel expenses if you travel and stay away from your home overnight in the course of performing your work duties. For example, if you need to travel interstate for a number of days to meet with clients.
You can’t claim a deduction for travel expenses if you don’t stay away from your home overnight.
When you can't claim travel expenses
If your employer reimburses you for any travel expenses, you can't claim a deduction for them.
You can’t claim a deduction for:
- normal trips between home and work even if you live a long way from where you work
- travel expenses if you’re living at a location where you are working, or if you choose to sleep at or near your workplace rather than returning home
- travel expenses you incur in the course of relocating.
Keeping records
Unless a record keeping exception applies, you’ll need to keep records to support your claims for travel expenses. This may be a combination of written evidence (receipts) and a travel diary.
If you receive a travel allowance from your employer, you may be eligible for the record keeping exception where your expense claims are within the ‘reasonable amounts’ we publish. To find the Commissioner’s reasonable amount (for amount considered reasonable for the substantiation exception) visit our legal database or ‘ask Alex’ on ato.gov.au
If you claim a deduction for more than the reasonable amount you need to keep receipts for all expenses, not just for the amount over the reasonable amount.
Remember
Even if you are not required to keep receipts, you must be able to show how you calculate your claim and show you spent the amounts. For example, show your work diary, bank statements, the travel allowance you received and that you correctly declared your travel allowance.
Travel diary
A travel diary is a record of your travel movements and activities. It will help you work out the work-related and private elements of your trip.
If you travel away from home for 6 or more nights in a row, you need to keep a travel diary except in the following circumstances:
- you travel within Australia and meet the eligibility for the record keeping exception
- you are an airline crew member on an international flight, and you claim a deduction for less than the allowance you received.
You must record your travel movements and activities in an electronic or paper diary or journal before they end, or as soon as possible afterwards, including:
- where you were
- what you were doing
- the date, and start and end times of the activities.
This is a general summary only.
For more information, go to ato.gov.au/travelexpenses or speak to a registered tax professional.
Working from home deduction
For a summary of this content in poster format, see Working from home deduction (PDF, 777 KB)This link will download a file.
To be eligible to claim a deduction for working from home expenses, you must:
- incur additional running expenses as a result of working from home
- be working from home to fulfil your employment duties, not just completing minimal tasks
- keep records at the time you work to prove you incur the cost.
To calculate your working from home expenses, you can use the revised fixed rate method or the actual cost method.
Remember, you can only claim the work-related part of an expense.
Revised fixed rate method
The revised fixed rate method allows you to claim 67 cents per hour you work from home for the expenses listed below.
You no longer require a dedicated home office to use this method.
Expenses included in the revised fixed rate are:
- data and internet
- mobile and home phone usage
- electricity and gas
- computer consumables (e.g. printer ink)
- stationery.
You can’t claim a separate deduction for any of the expenses the revised fixed rate includes.
You can claim a separate deduction for:
- the decline in value of assets used while working from home, such as computers and office furniture
- the repairs and maintenance of these assets
- cleaning (only if you have a dedicated home office).
For work from home expenses using the fixed rate method before 2022–23, see ato.gov.au/WFH52cents.
Actual cost method
The actual cost method allows you to claim a deduction for the actual expenses you incur as a result of working from home.
You may be able to claim a deduction for each of the expenses you incur, such as:
- data and internet
- mobile and home phone usage
- electricity and gas
- computer consumables (e.g. printer ink)
- stationery
- the decline in value of assets used while working from home, such as computers and office furniture, as well as any maintenance and repairs of these items
- cleaning (only if you have a dedicated home office).
The actual cost method requires detailed calculations and records. For example, you will need to know and have records of the cost per unit of electricity and average units used per hour. If you plan to use this method, see ato.gov.au/home.
Record keeping checklist
Check you have the correct records before claiming a working from home deduction. If you don’t have records, don’t claim the expense.
You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.
Revised fixed rate
You will need the following records:
- a record of all the hours you work from home for the entire year (e.g. a timesheet, roster, diary or similar document)
- evidence you paid for the expenses covered by the revised fixed rate method (for example, if you use your phone and electricity when you work from home, keep one bill for each of these expenses).
You will also need records for items you claim as a separate deduction.
Decline in value of assets and equipment
You will need records for depreciating assets, that show:
- when and where you buy the item and its cost
- when you started using the item for a work-related purpose
- how you work out your percentage of work-related use, such as a diary that shows the purpose of and use of the item for work
- either
- a copy of the Commissioner's determination of effective life you use to work out the decline in value of the item
- how you work out the effective life if you don't use the Commissioner’s determination.
- which method you chose to work out the decline in value.
For the 2022–23 income year:
- From 1 July 2022 to 28 February 2023, we'll accept a record which represents the total number of hours worked from home (for example, a 4-week diary).
- From 1 March 2023, a record of all the hours you worked from home is required.
Actual cost method
You will need to keep a record for every expense you claim.
Running expenses
You need the following evidence to show you incur additional running expenses:
- receipts, bills or invoices which show the supplier, amount of the expense, nature of the goods, date it was paid and the date of the document
- evidence of your personal and work-related use of the items or services you buy and use.
You can work out your work-related expenses using records for the entire year or over a 4-week period that represents your work use – for example, using a diary or itemised bill.
Decline in value of assets and equipment
You will need records for depreciating assets, that show:
- when and where you buy the item and its cost
- when you started using the item for a work-related purpose
- how you work out your percentage of work-related use, such as a diary that shows the purpose of and use of the item for work
- either
- a copy of the Commissioner's determination of effective life you use to work out the decline in value of the item
- how you work out the effective life if you don't use the Commissioner’s determination.
- which method you chose to work out the decline in value.
Residency, foreign income and the income statement
The following content will help your client understand what income they need to declare.
Toolkit web content |
PDF download |
|---|---|
Residency for tax purposes (PDF, 269KB)This link will download a file |
|
Not available |
A quick guide to the tax treatment of Australian Government payments and help, see COVID-19 support: tax quick guide.
Residency for tax purposes – it pays to learn what you can claim at tax time
Download: Residency for tax purposes (PDF, 269KB)This link will download a file
To understand your tax situation, you need to know if you are a resident for tax purposes.
Residency for tax purposes may be different to your residency status for other purposes. You may be a resident for tax purposes even if you’re not an Australian citizen or a permanent resident for immigration purposes.
Residency and tax
As an individual you will fit into one of the following 3 categories.
Australian resident for tax purposes
If you satisfy any of the residency tests, you are an Australian resident for tax purposes.
This means you have to declare all of your worldwide income even if you have already paid tax on it overseas.
A foreign income tax offset is generally available to reduce the Australian tax on the same income.
Foreign residents
If you do not satisfy any of the residency tests, you are a foreign resident. As a foreign resident, you have no tax-free threshold and do not pay the Medicare levy.
You must still declare any income derived in Australia, including any capital gains on taxable Australian property in your Australian tax return.
If you have a Higher Education Loan Program or Trade Support Loan debt, you are required to declare your worldwide income or lodge a non-lodgment advice.
Temporary residents
You will be a ‘temporary resident’ if you hold a temporary visa and neither you or your spouse is an Australian resident within the meaning of the Social Security Act 1991 (that is, not an Australian citizen or permanent resident).
As a temporary resident, you only need to declare income derived in Australia, plus some income earned from employment or services performed overseas for short periods while you are a temporary resident.
Other foreign income and capital gains do not have to be declared. There are separate rules for working holiday makers and individuals who are dual residents.
Residency tests
There are 4 tests used to determine if you are an Australian resident for tax purposes.
You will be an Australian resident if you meet any one of these tests. You can use our online tool to assess your circumstances.
The resides test
Under this test, you are a resident of Australia if you reside in Australia according to the ordinary meaning of ‘reside’ – which means ‘to dwell permanently, or for considerable time, to have a settled or usual abode, and to live in a particular place’.
Some of the factors that can be used to determine residency status include physical presence, intention and purpose, family and business or employment ties, maintenance and location of assets, social and living arrangements.
The domicile test
Under this test, you are a resident of Australia if your domicile is in Australia, unless the Commissioner is satisfied that your ‘permanent place of abode’ is outside Australia.
A domicile is a place that is considered to be your permanent home by law. For example, it may be a domicile by origin (where you were born) or by choice (where you have changed your home with the intent of making it permanent).
A permanent place of abode should have a degree of permanence and can be contrasted with a temporary or transitory place of abode.
The 183 day test
You will be a resident under this test if you spend over half the year in Australia, unless it is established that your ‘usual place of abode’ is outside Australia and you have no intention of taking up residence here.
If you have already taken up residence in Australia, this test will not generally apply regardless of the number of days you spend overseas.
In practice, this test only applies to individuals arriving in Australia.
The Commonwealth superannuation fund test
This test only applies to certain Australian Government employees who are eligible to contribute to the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS).
If this is the case, you (and your spouse and children under 16) are considered to be a resident of Australia regardless of any other factors.
Examples
Example: Emily – teaching in Japan
Facts:
- Emily leaves Australia to work in Japan as a teacher of English.
- She has a one-year contract, after which she plans to tour China and other parts of Asia before returning to Australia to resume work here.
- During her time in Japan, she lives with a family who treat her as one of their own.
- She rents out her property in Australia during her absence.
- Emily is single. Her parents live interstate, and her brother has moved to France.
Outcome: why is Emily considered an Australian resident?
Even though Emily is residing in Japan, under the domicile test:
- her domicile is in Australia (a resident who has always lived in Australia will generally retain a domicile here when they are absent overseas, unless they choose to permanently migrate to another country)
- her permanent place of abode remains in Australia.
This example is intended as a guide. Residency determinations depend on your individual circumstances.
End of example
Example: Bronwyn – an extended job overseas
Facts:
- Bronwyn, an Australian resident, has received a job offer to work overseas for 3 years, with the option to extend for another 3 years.
- Bronwyn, her husband and 3 children decide to make the move.
- They retain their property in Australia, as they intend to return one day.
- The house will be rented out during their absence.
- Bronwyn is uncertain whether she will extend the option to stay after 3 years, and will decide later, depending on how the family like the life there.
- While overseas, they will rent a house with an accommodation allowance provided under her contract.
Outcome: why is Bronwyn considered a foreign resident?
The resides test is not satisfied because the length of Bronwyn’s physical absence from Australia and the surrounding circumstances (such as establishing a home overseas with her family and renting out her family home in Australia) are not consistent with residing in Australia, even though she has retained the family home in Australia.
The domicile test is not satisfied because:
- her permanent place of abode is outside Australia due to
- the length of time she has committed to spending overseas
- establishment of a home overseas, and
- her family accompanying her
- the fact that she will not be selling the home in Australia, although relevant, is not persuasive enough to overcome the finding on the basis of the other factors
- it is arguable that she has abandoned her home in Australia for the duration of her stay, by renting it out.
This example is intended as a guide. Residency determinations depend on your individual circumstances.
End of exampleDual residents
You are considered to be a dual resident if you are a resident of Australia for domestic income tax law purposes, and a resident of another country for the purpose of that other country’s tax laws. Where Australia has a double tax treaty with a foreign country, a treaty tie breaker test would usually determine which country has the right to tax Australian and foreign sourced income.
Working holidaymakers
Most working holiday makers who come to Australia for a working holiday under visa subclass 417 or 462 have fixed tax rates regardless of their residency status.
Foreign income
Download: Foreign income (PDF, 221KB)This link will download a file
If you’re an Australian resident and you’ve derived income from overseas, you need to declare it in your Australian tax return.
To determine if you’re an Australian resident for tax purposes, see International tax for individuals.
Types of foreign income
Income from employment and personal services
If you have worked overseas or provided your services to an organisation located outside of Australia, you will need to declare all relevant income as if it were earned in Australia.
This may include:
- salary and wages
- director's fees
- consultancy fees
- business income
- any other remuneration.
There are some specific circumstances in which foreign salary is exempt, for more information go to Exempt foreign employment income.
Income from assets and investments
If you own assets or investments overseas you will need to declare all relevant returns as if they were in Australia.
This may include:
- interest from bank deposits or bonds
- dividends from shares
- royalties from intellectual property
- rental income from real estate
- pensions, annuities and lump sums from managed funds
- income streams from super funds
- some foreign government pensions.
Capital gains on overseas assets
If you own an asset overseas, you may have to pay Australian tax when you sell the asset. You need to keep appropriate records.
If you acquired an overseas asset prior to becoming an Australian resident, you are taken to have acquired the asset at the time you became a resident.
Similarly, if you cease being an Australian resident while holding an overseas asset, you are deemed to have disposed of that asset at the time you cease being a resident.
To accurately calculate the capital gain or loss, ensure you keep a record of the value of your asset at these times.
This is a complex area of tax law and certain exemptions may apply.
What you need to remember
Tax paid on income overseas
If you have already paid tax in the country that you derived the income, you may be entitled to a foreign income tax offset credit.
To be eligible you must:
- have paid the tax on the income overseas
- have records to prove that the tax has been paid.
The offset amount you are entitled to will not always be the same as the amount of tax paid overseas. If you are claiming more than $1,000 you will need to complete the foreign income tax offset limit calculation to determine your entitlement.
Converting foreign income to Australian dollars
All foreign income and tax offsets must be converted to Australian dollars in your Australian tax return.
Depending on your circumstances and the type of income, you will need to use either the specific prevailing exchange rate or the average exchange rate, see Converting foreign income to Australian dollars.
Apportioning foreign income across multiple tax returns
Unlike Australia, most countries do not have an income year ending 30 June.
This means foreign income amounts reported overseas and the associated tax offsets may need to be reported across multiple Australian tax returns.
You will need to determine which Australian tax years the amounts should be reported in and apportion accordingly.
Authorised by the Australian Government, Canberra.
Our Tax time toolkit 2023 includes occupation and industry guide summaries and how to avoid common reporting mistakes.