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Factory workers 2013-14

If you work in a factory, this guide will help you to work out what you can claim in your tax return. NAT 2329.

Last updated 30 June 2015

Introduction

This guide, Factory workers 2013-14, is a simple summary of Taxation Ruling TR 95/12Income tax: employee factory workers – allowances, reimbursements and work-related deductions. The Taxation Ruling provides information on tax deductions specifically for employee factory workers.

This guide will help you work out what deductions you can claim. It:

  • looks at the common expenses you might incur as a factory worker
  • explains the claims you can and cannot make
  • includes information about some changes to the tax laws that have occurred since the ruling was issued, for example, capital allowances.

Use the Individual tax return instructions with this guide to get your deduction claims right.

Remember, when you sign your tax return, you are declaring that:

  • everything you have told us is true, and
  • you have or can get the written evidence you need to prove your claims.

You are responsible for this proof even when you use a registered tax agent.

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