Miscellaneous work related expenses

What you can claim

You can claim deductions for miscellaneous expenses relating to your work as an employee, which can include:

• union fees
• overtime meals
• attending formal education courses provided by professional associations
• seminars, conferences and education workshops
• books, journals and trade magazines
• tools and equipment
• protective items, such as sunscreens and sunglasses
• computers and software, and
• telephone and home office expenses.

What you cannot claim

You cannot claim a deduction for the following expenses:

• entertainment
• fines and penalties
• child care expenses, and
• fees paid to social clubs.

Last Modified: Tuesday, 30 June 2009