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  • Common expenses T–W

    Details on claiming common doctor, specialist or other medical professional 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 doctor, specialist or other medical professional.

    Tools and equipment

    You can claim a deduction for tools and equipment if you use them to perform your duties as a doctor, specialist or other medical professional.

    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.

    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.

    You can't claim a deduction for accommodation where you haven't incurred any accommodation expenses, because you sleep in accommodation provided by your employer.

    If you spent and are claiming a deduction up to the reasonable amount for meals we have set (on a meal by meal basis), you don't have to get and keep receipts.

    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.

    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.

    See also:

    Watches and timepieces

    You can't claim a deduction for the cost of purchasing and repairing an ordinary wristwatch, including waterproof watches. However, if your watch has special characteristics which you use for work or if you have a fob watch or stopwatch, you can claim a deduction for a decline in value (depreciation).

    You can claim deductions for the cost of repairs, batteries and watchbands for special watches but your claim must be apportioned between private and work-related use.

    Working from home

    You can claim a deduction for the additional running expenses of an office or a study at home that you use to earn your income as a doctor, specialist or other medical professional.

    Running expenses include:

    • decline in value of home office equipment
    • the cost of repairs to your home office furniture and fittings
    • heating, cooling, lighting and cleaning expenses.

    You can’t claim occupancy expenses, such as rent, rates, mortgage interest and house insurance premiums.

    In limited circumstances, you may be able to claim a deduction if your home office is considered to be a 'place of business'. If your only income is paid to you as an employee, you aren't considered to be carrying on a business.

    Diary records noting the time the home office was used for work are acceptable evidence of a connection between the use of a home office and your work. You'll need to keep diary records during a representative four-week period.

    The Home office expenses calculator helps calculate the amount you can claim as a deduction for home office expenses.

    See also:

    For more doctor, specialist or other medical professionals' expenses, see:

    Find out about medical professionals':

      Last modified: 12 Apr 2019QC 56091