Show download pdf controls
  • Common expenses A–F

    Details on claiming common professional sportsperson expenses for:

    Car expenses

    You can't claim a deduction for the normal trips between your home and work, even if you live a long way from your usual workplace or have to work outside normal business hours. These are private expenses.

    However, as a professional sportsperson, you may be able to claim deductions for travel to and from home for training, matches and other sporting activities where any of the following applies:

    • there's a practical necessity of travelling by car – such as when you need to transport bulky sporting gear
    • the car travel is required to enable you to comply with particular terms in your contract
    • your home is considered your base of operations.

    If your equipment is transported to and from work for convenience, these transport costs are considered private and a deduction isn't allowed.

    To claim a deduction you must keep records of your car use. You can choose between the cents per kilometre method or the logbook method to calculate your deduction.

    If you use the logbook method, you need to keep a valid logbook to help you determine the percentage of work-related use of your car.

    If you use the cents per kilometre method, you need to provide a calculation of your work-related kilometres. You must be able to show that the kilometres travelled were work-related.

    The Work-related car expenses calculator helps calculate the amount you can claim as a deduction for car expenses.

    If you own a motorcycle, or a vehicle with a carrying capacity of one tonne or more, or nine passengers or more you can deduct the actual expenses related to your work travel.

    See also:

    Child care

    You can't claim a deduction for child care when you're working. It's a private expense.

    Clothing expenses (including footwear)

    You can claim a deduction for the cost you incur when you buy, hire, repair or replace clothing, uniforms and footwear you wear at work if it's:

    • protective clothing and footwear that provides a sufficient degree of protection against the risk of injury or illness posed by the activities you undertake to earn your income
    • occupation specific and not a conventional, everyday piece of clothing
    • a compulsory uniform that identifies you as an employee of an organisation with a strictly enforced policy that makes it compulsory for you to wear the uniform while you're at work
    • a non-compulsory uniform, if your employer has registered the design with AusIndustry.

    To claim a deduction for the cost of protective clothing, it must protect you from the risk of illness or injury, caused by your work or work environment. These items may include:

    • headgear
    • mouthguards
    • sun-protection clothing
    • sports skins.

    Clothing in a specific colour or brand isn't enough to classify clothing as a uniform. For example, compulsory uniform that your employer strictly requires you to wear when you work, such as:

    • shirts with club emblems or embellishments
    • standard matching shorts or tracksuits
    • hats or caps with club emblems
    • jerseys and jumpers with club emblems
    • suits with club emblems.

    You can't claim a deduction for the cost of purchasing, cleaning or repairing general exercise clothing, which is considered to be part of 'conventional clothing'. This includes items such as – tracksuits, running shoes, armbands, and headbands.

    Example: When you can claim a deduction for protective clothing

    John is a professional rugby league player for a well-known national club. His pre-season training ground is outside and he normally spends six to eight hours per day, five days per week on the field.

    John purchases a SPF 50+ long sleeve sun shirt to wear at training for $80. The shirt doesn't have an emblem or logo of John’s employer on it.

    Normally, this shirt would be considered conventional clothing and John would not be able to claim a deduction for its cost as a work-related expense. However, in this situation, John can claim a deduction for the cost of purchasing the shirt because:

    • he is exposed to the sun for extended periods in the course of undertaking his work-related activities
    • the shirt is protective in nature as it is designed to provide a sufficient degree of protection from the risk of illness or injury posed by the sun.
    End of example

     

    Example: You can’t claim a deduction for the purchase of conventional clothing

    Renee is a professional soccer player in the W-League. Her club provides her with team training uniforms. Renee decides to purchase additional training wear from a general sportswear store to wear in addition to her training uniforms.

    Renee can't claim a work-related expense for the purchase of the additional training wear as the items of clothing are not a compulsory or non-compulsory uniform. The clothing is of a conventional nature and Renee has made a personal choice to purchase additional items.

    End of example

    See also:

    Driver' licence

    You can't claim a deduction for obtaining or renewing your driver's licence, even if you must have it as a condition of employment. This is a private expense.

    For more professional sportspersons' expenses, see:

      Last modified: 13 Feb 2020QC 36159