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  • Common expenses T–W

    Details on claiming common factory worker expenses for:

    Taxi, ride-share, public transport and car hire

    You can’t claim a deduction for travel expenses between home and work, these are private expenses.

    You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi from your regular workplace to another work location.

    You can't claim a deduction if your employer reimburses you for these expenses.

    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.

    You can only claim a deduction for the work-related use of the item.

    If the tool or equipment cost you $300 or less, you can claim a deduction for the full amount in the year you buy it, if:

    • you use it mainly for work purposes
    • it's not part of a set that together cost more than $300.

    You can claim a deduction for the cost over the life of the item (that is, decline in value), if the tool or equipment:

    • cost more than $300
    • is part of a set that together cost more than $300.

    If you bought the tool or item of equipment part way through the year, you can only claim a deduction for the decline in value for the period of the income year that you own it.

    You can also claim a deduction for the cost of repairs to tools and equipment that you use for work purposes.

    You can’t claim a deduction for tools and equipment that are supplied by your employer or a third party.

    See also:

    Union and professional association fees

    You can claim a deduction for union and professional association fees you pay. You can use your income statement as evidence of the amount you pay if it's shown on there.

    See also:

    For more factory worker expenses, see:

    Find out about factory workers':

      Last modified: 17 Feb 2021QC 51225