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If you are an individual who is not in business, find out what expenses you can claim to reduce your taxable income.
Adult industry workers - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Airline employees 2011-12
If you work in the airline industry as a flight attendant, flight engineer, pilot or ground engineer, this document will help you to work out what claims you can make in your tax return. NAT 2331.
Australian Defence Force members - claiming work-related expenses
Common work-related expenses you may be able to claim on your tax return.
Australian Defence Force members 2011-12
If you are a member of the defence forces, this guide will help you to work out what you can claim in your tax return. NAT 2321.
Building and construction employees - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Building workers 2011-12
If you are employed in the building industry, this guide will help you to work out what you can claim in your tax return. NAT 2324.
Business professionals - deductions you may be able to claim
This summary outlines some of the deductions that business professionals may be able to claim.
Cleaners 2011-12
If you are employed as a cleaner, this guide will help you to work out what you can claim in your tax return. NAT 2328.
Construction tradespeople - what expenses can I claim?
Provides information about deductions that can and cannot be claimed by a tradesperson employed in the construction industry.
Earthmoving plant operators - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Education professionals - claiming work-related expenses
A guide for education professionals on common work- related expenses, and how to claim them.
Electricians - claiming work-related expenses
A guide for electricians on common work-related expenses, and how to claim them.
Engineers - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Factory workers 2011-12
If you work in a factory, this guide will help you to work out what you can claim in your tax return. NAT 2329.
Fitness and sporting industry employees - what expenses can I claim?
This explains the types of expenses that are deductible for fitness and sporting industry employees.
Flight attendants - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Guards and security employees - what expenses can I claim?
This explains the types of expenses that are deductible for guards and security employees.
Hairdressers 2011-12
If you are employed as a hairdresser, this guide will help you to work out what you can claim in your tax return. NAT 2320.
Hospitality industry employees 2011-12
If you are employed in the hospitality industry as a chef, waiter, waitress or bar attendant, this guide will help you to work out what you can claim in your tax return. NAT 2326.
Income averaging for special professionals 2011-12
If you are an artist, composer, writer, inventor, performer, production associate or sportsperson, this guide will explain special averaging provisions which may apply to your income. NAT 2475.
Information technology professionals - deductions you may be able to claim
This summary outlines some of the deductions you can and cannot claim as an information technology professional.
IT professionals - claiming work-related expenses
Common work-related expenses you may be able to claim on your tax return.
Journalists 2011-12
If you are employed as a journalist in the print, radio or television industry, this guide will help you to work out what you can claim in your tax return. NAT 2782.
Lawyers 2011-12
If you are employed as an articled clerk or other paralegal, lawyer or solicitor, this guide will help you to work out what you can claim in your tax return. NAT 2327.
Mechanical, automotive and electrical tradespersons - deductions you may be able to claim
This summary outlines some of the deductions you can and cannot claim as a mechanical, automotive or electrical tradesperson.
Mechanics - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Mining site employees - what expenses can I claim?
This explains the types of expenses that are deductible for mining site employees.
Nurses 2011-12
If you are employed as a nurse, this guide will help you to work out what you can claim in your tax return. NAT 2319.
Nurses, midwives and direct carers - claiming self-education expenses
How to work out if you are eligible to claim self-education expenses and what you can and can't claim.
Performing artists 2011-12
If you are employed as a performing artist, this guide will help you to work out what you can claim in your tax return. NAT 2325.
Plumber employees - claiming work-related expenses
Common work-related expenses you may be able to claim on your tax return.
Police - claiming police informant and car expenses
How to work out if you are eligible to claim police informant and car expenses.
Police officers 2011-12
If you are employed as a police officer, this guide will help you to work out what you can claim in your tax return. NAT 2316.
Real estate employees - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Real estate employees 2011-12
If you are employed in the real estate industry, this guide will help you to work out what you can claim in your tax return. NAT 2323.
Sales and marketing managers - claiming work-related expenses
A guide for sales and marketing managers on common work-related expenses, and how to claim them.
Sales representatives - claiming work-related expenses
A guide for sales representatives on common work-related expenses, and how to claim them.
Shop assistants 2011-12
If you are employed as a shop assistant, this guide will help you to work out what you can claim in your tax return. NAT 2322.
Teachers - claiming work-related expenses
How to work out which common expenses you can claim.
Teachers 2011-12
If you are employed as a school teacher, this guide will help you to work out what you can claim in your tax return. NAT 2317.
Travel agents - deductions you may be able to claim
This summary outlines some of the deductions you may be able to claim.
Travel agents - what travel expenses can I claim?
A fact sheet that explains what employees in the travel industry can and cannot claim as a work-related expenses deduction.
Truck drivers - claiming work-related expenses
A guide for truck drivers on common work-related expenses, and how to claim them.
Truck drivers 2011-12
If you are employed as a truck driver, this guide will help you to work out what you can claim in your tax return. NAT 2318.
Basic rules and records you need to keep
Different rules apply to different deductions. For most work-related expenses, you must have written evidence to prove your claims if your total claims exceed $300. The records you keep must prove the total amount, not just the amount over $300.
Capital allowances: $300 immediate deduction tests
This document explains the tests you need to satisfy to claim the immediate deduction for non-business depreciating assets costing $300 or less.
Work-related expenses - decline in value
A guide to claiming deductions for the decline in value of assets you use for work.
Work-related expenses - publications
A guide to claiming deductions for books, magazines, CDs, videos and similar items you purchase for your work.
Work-related expenses - tools and equipment
A guide to claiming deductions for the cost of tools and equipment, including computers and software, that you use for work.
Uniform Capital Allowance amendments (effective life of in-house software)
This fact sheet provides information about the changes to the depreciation period for capital expenditure on in-house computer software from 2.5 to 4 years for software acquired after 7.30pm (AEST) on 13 May 2008.
Uniform capital allowance system: $300 immediate deduction
There is an immediate deduction for certain depreciating assets costing $300 or less, which are used predominantly to produce assessable income that is not income from carrying on a business. Example scenarios are provided. (NAT 4813)
Guide to depreciating assets 2011-12
If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2012.
Claiming a deduction for car expenses - award transport payments
If you are making a claim for car expenses, this guide explains the effect of an allowance paid under an award for transport expenses or car expenses.
Claiming a deduction for car expenses using the cents per kilometre method
A guide to one of the four methods of calculating a claim for car expenses.
Deduction for transport between workplaces
If you travel between two places of work or business, you may be able to claim a deduction for the cost.
Claiming self-education expenses - specific expenses
A guide to specific expenses you may be able to claim if you undertake self-education which is relevant to earning your income.
Work related car expenses calculator
This calculator will help you work out all four methods of work related car expenses.
Capital allowances: $300 immediate deduction tests
This document explains the tests you need to satisfy to claim the immediate deduction for non-business depreciating assets costing $300 or less.
Home office expenses calculator
This calculator will help you work out the deduction you can claim where a home office is used for income producing purposes. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Working while you study
If you are combining study and work, this guide will help you to understand your tax situation.
Self-education eligibility tool
This tool will help you work out if you are eligible to claim a deduction for work related self-education expenses on your tax return.
Study and claim
If your study is related to your income, you may be eligible for tax deductions.
Work-related expenses - decline in value
A guide to claiming deductions for the decline in value of assets you use for work.
Self-education expenses calculator
This calculator will give you an estimate of the deduction you can claim for work related self-education expenses on your tax return.
Work-related expenses - publications
A guide to claiming deductions for books, magazines, CDs, videos and similar items you purchase for your work.
Work related uniform expenses calculator
Calculates the deduction for work-related uniforms, clothing, laundry and dry cleaning expenses.
Work-related expenses - tools and equipment
A guide to claiming deductions for the cost of tools and equipment, including computers and software, that you use for work.
Uniform Capital Allowance amendments (effective life of in-house software)
This fact sheet provides information about the changes to the depreciation period for capital expenditure on in-house computer software from 2.5 to 4 years for software acquired after 7.30pm (AEST) on 13 May 2008.
Uniform capital allowance system: $300 immediate deduction
There is an immediate deduction for certain depreciating assets costing $300 or less, which are used predominantly to produce assessable income that is not income from carrying on a business. Example scenarios are provided. (NAT 4813)
Adult industry workers - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Airline employees 2011-12
If you work in the airline industry as a flight attendant, flight engineer, pilot or ground engineer, this document will help you to work out what claims you can make in your tax return. NAT 2331.
Australian Defence Force members - claiming work-related expenses
Common work-related expenses you may be able to claim on your tax return.
Australian Defence Force members 2011-12
If you are a member of the defence forces, this guide will help you to work out what you can claim in your tax return. NAT 2321.
Basic rules and records you need to keep
Different rules apply to different deductions. For most work-related expenses, you must have written evidence to prove your claims if your total claims exceed $300. The records you keep must prove the total amount, not just the amount over $300.
Building and construction employees - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Building workers 2011-12
If you are employed in the building industry, this guide will help you to work out what you can claim in your tax return. NAT 2324.
Business professionals - deductions you may be able to claim
This summary outlines some of the deductions that business professionals may be able to claim.
Claiming a deduction for car expenses - award transport payments
If you are making a claim for car expenses, this guide explains the effect of an allowance paid under an award for transport expenses or car expenses.
Claiming a deduction for car expenses using the cents per kilometre method
A guide to one of the four methods of calculating a claim for car expenses.
Claiming deductions for personal super contributions
When and how you can claim tax deductions for personal super contributions you have made to a complying super fund or retirement savings account.
Cleaners 2011-12
If you are employed as a cleaner, this guide will help you to work out what you can claim in your tax return. NAT 2328.
Construction tradespeople - what expenses can I claim?
Provides information about deductions that can and cannot be claimed by a tradesperson employed in the construction industry.
Cost of managing tax affairs
You are entitled to deductions for the expenses of managing your tax affairs, including payments to recognised tax advisers and the cost of tax reference material and travel to obtain tax advice.
Deduction for transport between workplaces
If you travel between two places of work or business, you may be able to claim a deduction for the cost.
Deductions for Newstart and Youth Allowance recipients
Deductions for Newstart and Youth Allowance for job seekers.
Deductions for prepaid expenses 2011-12
If you have prepaid a deductible expense for something which is to be done within 13 months, read this guide to find out how much of it you can claim this year. NAT 4170-6.2012.
Earthmoving plant operators - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Education professionals - claiming work-related expenses
A guide for education professionals on common work- related expenses, and how to claim them.
Electricians - claiming work-related expenses
A guide for electricians on common work-related expenses, and how to claim them.
Engineers - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Factory workers 2011-12
If you work in a factory, this guide will help you to work out what you can claim in your tax return. NAT 2329.
Fitness and sporting industry employees - what expenses can I claim?
This explains the types of expenses that are deductible for fitness and sporting industry employees.
Flight attendants - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Gifts or donations
Explains who can receive tax deductible donations, the types of gifts that are tax deductible and how much can be claimed.
Guards and security employees - what expenses can I claim?
This explains the types of expenses that are deductible for guards and security employees.
Guide to claiming deductions
When completing your tax return, you are entitled to claim deductions for some expenses that are directly related to earning your income. However, you cannot claim the cost of normal domestic and private expenses.
Guide to depreciating assets 2011-12
If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2012.
Guide to investment
Australian residents are taxed on their worldwide income, so whether you have investments in Australia or overseas there are tax aspects to obtaining, owning and disposing of them. Find out how to meet your obligations and make sure you don't pay more tax than you need to.
Hairdressers 2011-12
If you are employed as a hairdresser, this guide will help you to work out what you can claim in your tax return. NAT 2320.
Hospitality industry employees 2011-12
If you are employed in the hospitality industry as a chef, waiter, waitress or bar attendant, this guide will help you to work out what you can claim in your tax return. NAT 2326.
Income averaging for special professionals 2011-12
If you are an artist, composer, writer, inventor, performer, production associate or sportsperson, this guide will explain special averaging provisions which may apply to your income. NAT 2475.
Income from illegal activities: losses and outgoings
You cannot claim an income tax deduction for income earned through illegal activity. Also you cannot claim capital losses or reduced capital gains.
Information technology professionals - deductions you may be able to claim
This summary outlines some of the deductions you can and cannot claim as an information technology professional.
Interest and dividend deductions
The most common types of investments are keeping accounts at financial institutions such as banks, and owning shares. If you earn income from interest or dividends, you can claim deductions for expenses such as account-keeping fees for accounts you hold for investment purposes.
IT professionals - claiming work-related expenses
Common work-related expenses you may be able to claim on your tax return.
Journalists 2011-12
If you are employed as a journalist in the print, radio or television industry, this guide will help you to work out what you can claim in your tax return. NAT 2782.
Keeping your tax records
Guide for taxpayers on the type of records they should keep in relation to claims and declarations on their tax returns.
Lawyers 2011-12
If you are employed as an articled clerk or other paralegal, lawyer or solicitor, this guide will help you to work out what you can claim in your tax return. NAT 2327.
Making tax deductible gifts and contributions
This guide explains the requirements for gifts and contributions to be tax deductible including how much you can claim as a deduction, when to claim and what records you need to keep.
Mechanical, automotive and electrical tradespersons - deductions you may be able to claim
This summary outlines some of the deductions you can and cannot claim as a mechanical, automotive or electrical tradesperson.
Mechanics - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Mining site employees - what expenses can I claim?
This explains the types of expenses that are deductible for mining site employees.
Nurses 2011-12
If you are employed as a nurse, this guide will help you to work out what you can claim in your tax return. NAT 2319.
Nurses, midwives and direct carers - claiming self-education expenses
How to work out if you are eligible to claim self-education expenses and what you can and can't claim.
Other deductions
You may be able to claim other deductions on your tax return supplement.
Other work-related expenses
You may be able to claim deductions for other expenses that are directly related to earning your income, such as work-related phone calls and union fees.
Performing artists 2011-12
If you are employed as a performing artist, this guide will help you to work out what you can claim in your tax return. NAT 2325.
Plumber employees - claiming work-related expenses
Common work-related expenses you may be able to claim on your tax return.
Police - claiming police informant and car expenses
How to work out if you are eligible to claim police informant and car expenses.
Police officers 2011-12
If you are employed as a police officer, this guide will help you to work out what you can claim in your tax return. NAT 2316.
Real estate employees - claiming work-related expenses
How to work out which common work-related expenses you can claim.
Real estate employees 2011-12
If you are employed in the real estate industry, this guide will help you to work out what you can claim in your tax return. NAT 2323.
Rental properties 2011-12
This guide explains how to treat rental income and expenses - including how to treat more than 230 residential rental property items. NAT 1729-6.2012.
Rental property expenses
An outline of the expenses you may be able to claim against income from your rental property.
Sales and marketing managers - claiming work-related expenses
A guide for sales and marketing managers on common work-related expenses, and how to claim them.
Sales representatives - claiming work-related expenses
A guide for sales representatives on common work-related expenses, and how to claim them.
Self-education expenses
For you to claim a deduction for self-education expenses, the course must either have a sufficient connection to your current employment or satisfy study requirements so you can receive Youth Allowance to study full-time.
Shop assistants 2011-12
If you are employed as a shop assistant, this guide will help you to work out what you can claim in your tax return. NAT 2322.
Teachers - claiming work-related expenses
How to work out which common expenses you can claim.
Teachers 2011-12
If you are employed as a school teacher, this guide will help you to work out what you can claim in your tax return. NAT 2317.
Travel agents - deductions you may be able to claim
This summary outlines some of the deductions you may be able to claim.
Travel agents - what travel expenses can I claim?
A fact sheet that explains what employees in the travel industry can and cannot claim as a work-related expenses deduction.
Truck drivers - claiming work-related expenses
A guide for truck drivers on common work-related expenses, and how to claim them.
Truck drivers 2011-12
If you are employed as a truck driver, this guide will help you to work out what you can claim in your tax return. NAT 2318.
Work-related car expenses
If you use your own car to earn your income, you may be able to claim a deduction for your car expenses. You can use one of four methods to calculate your claim.
Work-related clothing, laundry and dry-cleaning expenses
You can claim a deduction for the expense of buying and cleaning work clothing that is not everyday clothing, such as compulsory work uniforms and protective work clothing and footwear.
Work-related expenses
Do not pay more tax than you need to.
Work-related travel expenses
If you travel for work, you may be able to claim a deduction for expenses such as travel fares, meals, accommodation and incidentals.
Claiming deductions for personal super contributions
When and how you can claim tax deductions for personal super contributions you have made to a complying super fund or retirement savings account.
Claiming self-education expenses - specific expenses
A guide to specific expenses you may be able to claim if you undertake self-education which is relevant to earning your income.
Working while you study
If you are combining study and work, this guide will help you to understand your tax situation.
Study and claim
If your study is related to your income, you may be eligible for tax deductions.
Cost of managing tax affairs
You are entitled to deductions for the expenses of managing your tax affairs, including payments to recognised tax advisers and the cost of tax reference material and travel to obtain tax advice.
Deductions for Newstart and Youth Allowance recipients
Deductions for Newstart and Youth Allowance for job seekers.
Deductions for prepaid expenses 2011-12
If you have prepaid a deductible expense for something which is to be done within 13 months, read this guide to find out how much of it you can claim this year. NAT 4170-6.2012.
Gifts or donations
Explains who can receive tax deductible donations, the types of gifts that are tax deductible and how much can be claimed.
Guide to claiming deductions
When completing your tax return, you are entitled to claim deductions for some expenses that are directly related to earning your income. However, you cannot claim the cost of normal domestic and private expenses.
Guide to investment
Australian residents are taxed on their worldwide income, so whether you have investments in Australia or overseas there are tax aspects to obtaining, owning and disposing of them. Find out how to meet your obligations and make sure you don't pay more tax than you need to.
Rental properties 2011-12
This guide explains how to treat rental income and expenses - including how to treat more than 230 residential rental property items. NAT 1729-6.2012.
Rental property expenses
An outline of the expenses you may be able to claim against income from your rental property.
Work related car expenses calculator
This calculator will help you work out all four methods of work related car expenses.
Home office expenses calculator
This calculator will help you work out the deduction you can claim where a home office is used for income producing purposes. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years.
Self-education eligibility tool
This tool will help you work out if you are eligible to claim a deduction for work related self-education expenses on your tax return.
Self-education expenses calculator
This calculator will give you an estimate of the deduction you can claim for work related self-education expenses on your tax return.
Work related uniform expenses calculator
Calculates the deduction for work-related uniforms, clothing, laundry and dry cleaning expenses.
Income from illegal activities: losses and outgoings
You cannot claim an income tax deduction for income earned through illegal activity. Also you cannot claim capital losses or reduced capital gains.
Interest and dividend deductions
The most common types of investments are keeping accounts at financial institutions such as banks, and owning shares. If you earn income from interest or dividends, you can claim deductions for expenses such as account-keeping fees for accounts you hold for investment purposes.
Keeping your tax records
Guide for taxpayers on the type of records they should keep in relation to claims and declarations on their tax returns.
Work-related expenses
Do not pay more tax than you need to.
Making tax deductible gifts and contributions
This guide explains the requirements for gifts and contributions to be tax deductible including how much you can claim as a deduction, when to claim and what records you need to keep.
Other deductions
You may be able to claim other deductions on your tax return supplement.
Other work-related expenses
You may be able to claim deductions for other expenses that are directly related to earning your income, such as work-related phone calls and union fees.
Self-education expenses
For you to claim a deduction for self-education expenses, the course must either have a sufficient connection to your current employment or satisfy study requirements so you can receive Youth Allowance to study full-time.
Work-related car expenses
If you use your own car to earn your income, you may be able to claim a deduction for your car expenses. You can use one of four methods to calculate your claim.
Work-related clothing, laundry and dry-cleaning expenses
You can claim a deduction for the expense of buying and cleaning work clothing that is not everyday clothing, such as compulsory work uniforms and protective work clothing and footwear.
Work-related travel expenses
If you travel for work, you may be able to claim a deduction for expenses such as travel fares, meals, accommodation and incidentals.
 
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