Claiming work related expenses

What is a work related expense?

You can claim deductions for work-related expenses you incurred while performing your job. You incur a work-related expense when:

• you receive a bill or invoice for an expense that you are liable for and must pay
• you do not receive a bill or invoice but you are charged and you pay for it.

Refer to Taxation Ruling TR 97/7 – Income tax: section 8-1 – meaning of ‘incurred’ – timing of deductions for more information.

If your work-related expense includes an amount of goods and services tax (GST), the GST is part of the total expense and is therefore part of any allowable deduction.

Last Modified: Thursday, 16 July 2009