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  • Common expenses T–W

    Details on claiming common cleaner expenses for:

    Technical or professional publications

    You can claim a deduction for the cost of journals, periodicals and magazines that have content sufficiently connected to your employment as a cleaner. For example, a subscription to the magazine Inclean.

    Tools and equipment

    You can claim a deduction for tools and equipment if you use them to perform your duties as a cleaner.

    If a tool or item of equipment cost you $300 or less, and you use it for work only, you can claim a deduction for the whole cost in the year you purchased it. Otherwise, you can claim a deduction for the cost over the life of the item (that is; depreciation).

    If the item is part of a set that together cost more than $300, you can claim a deduction for the set over the life of the asset.

    If you also use the tool or item of equipment for private purposes, you can only claim the work-related portion.

    If you bought the tool or item of equipment part way through the year, you can only claim a deduction for the portion of the year that you owned it.

    You can also claim a deduction for the cost of repairs to tools and equipment.

    You can't claim a deduction for tools and equipment that are supplied by your employer or another person.

    Example: claiming proportion of depreciation

    Marlin employed as a domestic house cleaner buys a vacuum for $600 to take to client properties for his cleaning jobs. Marlin's employer doesn't provide the cleaning equipment to his employees.

    As Marlin owns the vacuum, he also uses the vacuum to clean his family home fortnightly.

    Marlin can claim a deduction for the cost of the vacuum. As it cost more than $300, he will need to claim a deduction for its decline in value over its effective life. He will also have to apportion the amount of the depreciation based on his work use as he uses the vacuum fortnightly in his own home.

    End of example

    See also:

    Travel expenses

    You can claim a deduction for the costs you incur on accommodation, meals and incidentals when you travel for work and sleep away from your home overnight in the course of performing your employment duties.

    You can't claim a deduction for accommodation where you have not incurred any accommodation expenses, because you:

    • sleep in accommodation provided by your employer
    • are reimbursed for any costs by your employer.

    Receiving an allowance from your employer doesn't automatically entitle you to a deduction. In all cases, you need to be able to show:

    • you were away overnight
    • you spent the money
    • the travel was directly related to earning your employment income
    • how you calculated your claim.

    Each year, we set a reasonable amount for travel expenses. Generally, you are required to get and keep written evidence, such as receipts, when you claim a deduction for travel expenses. However, if you spent and are claiming:

    • a deduction up to the reasonable amount, you don't have to get and keep receipts
    • more than the reasonable amount, you must get and keep receipts for all your expenses.

    See also:

    Union and professional association fees

    You can claim a deduction for union and professional association fees you pay. If the amount you paid is shown on your income statement or payment summary, you can use it to prove your claim.

    See also:

    For more cleaner expenses, see:

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      Last modified: 19 Dec 2019QC 51218