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  • Earthmoving plant operators – claiming work-related expenses

    Work out the work-related expenses you can claim a tax deduction for as an employee, and the conditions you must meet before you can claim, if you operate a plant to:

    • excavate earth, ore and rock
    • break up pavement, road rock and obstructions
    • move and load earth, rock and debris
    • level, smooth and compact surfaces.

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    If you work in the construction or building industry, there may be other deductions you can claim that are not included in this publication.

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    When you complete the declaration on your income tax return, you are declaring that:

    • everything you have told us is true
    • you can support your claims with written evidence.

    You are responsible for providing proof of your expenses, even if you use a registered tax agent to prepare your return.

    When you can make a claim

    In most situations, you can claim deductions for work-related expenses if your claim meets the following conditions:

    • you incurred the expense in doing your job
    • the expense is not private
    • you can show you incurred the expense by producing receipts or other written evidence.

    If you are claiming a deduction for an expense that you incurred partly for work and partly for personal purposes, such as mobile phone costs, you can only claim that portion of the expense that relates to your work use.

    Supporting your claims

    If your total claims add up to more than $300 (excluding claims for car, meal allowance, award transport payment allowance and travel allowance expenses) you must keep written evidence, such as receipts. Your written evidence must show you have incurred the full amount of your claim, not just the amount over the first $300.

    If the total amount you are claiming is $300 or less, you do not need to keep receipts, but you must be able to show how you worked out your claims.

    You need to keep your written evidence of work-related expenses for five years from the due date for lodging your tax return. If you lodge your return after the due date, the five years start from this later date.

    For depreciating assets, you must keep records for a further five years from the date of your last claim for decline in value.

      Last modified: 14 Aug 2017QC 24380