Guide to claiming deductions

Other work-related expenses

Other items that you can claim a deduction for if they are directly related to your paid employment include:

• work-related development and support, such as union fees, training and conferences, books, magazines and income protection insurance
• tools and equipment, such as tools of your trade, protective items, computers and software
• home office expenses
• other work-related costs, such as overtime meals and work-related phone calls

You may be able to claim a deduction if you use an asset (such as a car, desk, computer or software) to produce income and:

• the asset has a limited effective life
• you reasonably expect the asset to decline in value over the time you use it.

If you are claiming deductions for buying assets, the type of deduction you claim depends on the cost of the asset.

You can't claim a deduction for:

• entertainment - so, for example, you can't get a deduction for buying a meal for a client or colleague
• fines or penalties
• child care expenses
• fees paid to social clubs.

We have provided specific details of what other work-related expenses you can claim, based on your occupation or industry - see Deductions for specific industries and occupations.

To claim a deduction you may need:

• statements from your bank, building society or credit union
• written evidence from your supplier or association
• your PAYG payment summary
• other written evidence.

You must have written evidence if your claims for deductions for work-related expenses add up to more than $300.

For more information, refer to Keeping your tax records.

Claiming deductions - home

Sections within Other work-related expenses

• Work-related development and support
• Tools and equipment
• Home office expenses
• Other work-related costs
• Claiming deductions for buying assets