Show download pdf controls
  • Common expenses T–W

    Details on claiming common media professional expenses for:

    Taxi, ride-share, public transport and car hire

    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 for travel expenses between home and work, these are private expenses.

    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 you use to perform your duties as a media professional – such as video camera, laptop and editing software.

    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 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 your employer or a third-party supplies for use.

    Example: bag for carrying work equipment

    Maria is a political reporter. Her job requires her to report on current political events online. She regularly attends different locations where ministers are discussing or announcing policy and is required to take her work laptop and phone so she can report these updates in real time. She buys a bag for $565 that she uses exclusively to carry her work laptop, mobile phone, and chargers. She carries her wallet, personal phone and other personal items in a smaller clutch bag.

    As Maria's bag is used exclusively for work purposes, carries all the items necessary in her role as a political reporter, Maria can claim a deduction for the decline in value of the bag over its effective life.

    End of example

    See also:

    Travel expenses

    You can claim a deduction for expenses you incur when your work requires you to both:

    • travel for work
    • sleep away from your home overnight in the course of performing your employment duties.

    Expenses you can claim include your accommodation, meals and expenses which are incidental to the travel (incidentals). For example, when you travel interstate to attend a work-related conference, seminar or training course.

    You can't claim a deduction for travel expenses where you don't incur any expenses, because:

    • you slept in accommodation your employer provides
    • you eat meals your employer provides
    • your employer or a third party reimburses you for any costs you incur.

    Receiving an allowance from your employer doesn’t automatically mean you can claim a deduction. In all cases, you must be able to show:

    • you were away overnight
    • you have spent the money
    • the travel directly relates to earning your employment income
    • how you work out your claim.

    If you receive a travel allowance you must include it as assessable income in your tax return unless all of the following apply:

    • the travel allowance is not on your income statement or payment summary
    • the travel allowance doesn't exceed the Commissioner's reasonable amount
    • you spent the whole allowance on deductible accommodation, meal and incidental expenses, if applicable.

    The Commissioner's reasonable amount is set each year. The amount is used to determine whether an exception from keeping written evidence applies for the following expenses which are covered by a travel allowance:

    • accommodation
    • meal
    • incidentals.

    You don’t have to keep written evidence such as receipts if both of the following apply:

    • you receive a travel allowance from your employer for the expenses
    • your deduction is less than the Commissioner’s reasonable amount.

    If you claim a deduction for more than the Commissioner’s reasonable amount you need to keep receipts for all expenses, not just for the amount over the Commissioner’s reasonable amount.

    Even if you are not required to keep written evidence such as receipts, you must be able to explain your claim and show you spent the amounts. For example, show your work diary, that you received and correctly declared your travel allowance and bank statements.

    Example: travel to attend a meeting

    Beth is a foreign news correspondent for a television network. She travels from her usual workplace in Sydney to London for a three-day meeting with the executive producers and network president. Beth's employer pays for the cost of her flights. Beth incurs the costs for her accommodation, meals and incidental expenses such as taxi fares from her hotel to the meeting venue each day. She receives a travel allowance from her employer that is shown on her income statement.

    Beth includes the amount of the travel allowance as income in her tax return and claims a deduction for the expenses she incurred in attending the meeting.

    As Beth spent more than the Commissioner's reasonable amounts she must keep all of her receipts and documents for accommodation, meals and incidental expenses she incurred in the course of performing her employment duties.

    End of example

    See also:

    • Travel expenses
    • TD 2020/5 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2020-21 income year?

    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 media professionals' expenses, see:

    Find out about media professionals'

      Last modified: 19 Feb 2021QC 51250