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  • Common expenses T–W

    Details on claiming common factory worker 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 factory worker.

    Tools and equipment

    You can claim a deduction for tools and equipment if you use them to perform your duties as a factory worker, such as an air compressor, drill or hammer as well as tool insurance.

    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, decline in value).

    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 equipment for private purposes, you can only claim the work-related portion.

    If you bought the tool or 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 to insure and repair 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 incidental expenses when you're required to travel for work and sleep away from your home overnight in the course of performing your work duties.

    You can't claim a deduction for accommodation where you:

    • haven't incurred any accommodation expenses
    • sleep in accommodation provided by your employer.

    Receiving a travel allowance from your employer doesn’t automatically mean you can claim a deduction. You still need to show that:

    • you were away overnight
    • you spent the money yourself
    • 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 are claiming a deduction and spent:

    • 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 factory worker expenses, see:

    Find out about factory workers':

      Last modified: 20 Feb 2020QC 51225