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  • Common expenses P–S

    Details on claiming common flight crew expenses for:

    Parking fees and tolls

    You can claim a deduction for parking fees and tolls on work-related trips between two separate places of work.

    You may not have to get and keep written evidence for these expenses if they are small or hard to get, for example, if you pay cash in a roadside parking meter.

    You can't get a deduction for parking at or near a regular place of employment. This is a private expense.

    Phone and internet expenses

    You can claim the work-related portion of your phone and internet costs if your employer requires you to use your own phone or electronic device.

    You need to keep records to show your work use if you claim more than $50 on phone and internet expenses.

    You can’t claim a deduction if your employer provides you with a phone for work and pays for the usage, or if your employer reimburses you for the costs.

    Example: calculating the apportionment of phone expenses

    Lily uses her mobile phone for work purposes. She is on a set mobile phone plan of $49 a month and rarely exceeds the plan cap.

    Lily receives an itemised account from her phone provider each month by email that includes details of the individual calls she has made.

    At least once a year, and sometimes two or three times, Lily prints out her account and highlights the work-related calls she has made. She makes notes on her account for the first month about who she is calling for work – her employer, parents and so on.

    Out of the 200 calls she makes in a four-week period, she works out that 30 calls (15%) are for work and applies that percentage to her cap amount of $49 a month.

    Since Lily was only at work for 38 weeks of the year (8.8 months), she calculates her work-related mobile phone expense deduction as follows:

    • 8.8 months × $49 × 15% = $65
    End of example

     

    Example: diary records for use of computer

    Simone's internet use diary showed 10% of her internet time was for work-related activities and 90% was for private use. As her ISP charge for the year was $1,200, she can claim:

    • $1,200 × 10% = $120 as work-related internet use.
    End of example

    See also:

    Product knowledge

    You can't claim a deduction for the cost of acquiring product knowledge, for example on cheese, wine and travel as this isn't sufficiently related to your income-earning activities.

    Repairs to tools and equipment

    You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim the work-related portion.

    Salary guarantee and loss of licence insurance

    You can claim a deduction for the premium paid for salary guarantee and loss of licence insurance if a benefit paid under a policy is assessable income.

    Self-education expenses

    You can claim a deduction for self-education expenses if it is directly related to your current employment as flight crew and it:

    • maintains or improves the skills and knowledge you need for your current duties
    • results in or is likely to result in an increase in your income from your current employment.

    You can't claim a deduction if the education is only related in a general way or designed to:

    • enable you to get employment
    • obtain new employment
    • open up a new income-earning activity.

    Self-education expenses include fees, travel expenses (for example, attending a conference interstate), transport costs, books and equipment. You usually have to reduce your self-education expenses by $250 – that is, the first $250 of expenses for self-education aren't deductible.

    See also:

    Seminars, conferences and training courses

    You can claim for the cost of seminars and conferences that relate to your work as flight crew.

    Sunglasses, sunhats and sunscreens

    You can claim a deduction for the cost of sunglasses, sunhats and sunscreen lotions if the nature of your work requires you to work in the sun for all or part of the day, and you use these items to protect yourself from the sun while at work. For example, you work on the tarmac at an airfield servicing, refuelling or loading aircraft.

    For more flight crew expenses, see:

      Last modified: 10 Apr 2019QC 24416