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  • Common expenses T–W

    Details on claiming common flight crew 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 flight crew.

    Tools and equipment

    You can claim a deduction for tools and equipment if you use them to perform your duties as a pilot, flight attendant or airline employee.

    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.

    See also:

    Transporting luggage

    You can't claim a deduction for the cost of transporting your luggage to and from the airport as this is a private expense.

    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 have not incurred any accommodation expenses, because you:

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

    If you're not required to sleep away from home overnight, you can't claim a deduction for meal expenses.

    Example: keeping records

    Wendy works for an international airline. She receives an overseas travel allowance and incurs work-related travel expenses. She claims a deduction in excess of the reasonable meal and incidentals amount that is covered by the allowance.

    Wendy must keep records of all her expenses, not just the excess over the reasonable amount. Written evidence must be obtained for overseas accommodation expenses, regardless of whether an overseas travel allowance is received. Wendy must also keep a travel diary when she is away for six or more nights.

    End of example

    See also:

    Travel insurance

    You can't claim a deduction for travel insurance as this is a private expense.

    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 payment summary or income statement, you can use it to prove your claim.

    See also:

    Visa application fees

    You can claim the cost of visa application fees when you're required to enter a country as part of your job.

    Watches and timepieces

    You can't claim a deduction for the cost of buying or maintaining timepieces, even if they are required as part of your uniform, as this is a private expense.

    See also:

    For more flight crew expenses, see:

    Find out more about flight crew:

      Last modified: 10 Apr 2019QC 24416