You can claim a deduction for the cost of buying, renting, repairing and cleaning certain work-related uniforms - but not conventional shoes or clothing.
Home to work travel is only deductible in limited circumstances – for example, if you are engaged in itinerant work. Your home to work travel is not deductible, even if:
you do small tasks while travelling to and from work, such as collecting mail or banking
you travel outside normal employment hours
you are required to be on call
you live a long distance from your work place, or
there is no public transport available.
Union fees and professional association memberships are deductible. However, worker entitlement fund contributions (for example, welfare fund contributions) and similar charges are generally not deductible.
Entertainment expenses are generally not deductible. This includes the cost of business lunches, and attendance at sporting events, gala or social nights, concerts or other similar functions or events. This is the case even if business matters are discussed at the occasion.
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