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  • Common expenses P–S

    Details on common retail industry employee expenses for:

    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.

    See also:

    Self-education expenses

    You can claim a deduction for self-education expenses if it's directly related to your current employment in the retail industry 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.

    Example – Education not related to current employment

    Jane is a shop assistant who would like to go into business for herself. She is doing a part-time course in Business Administration. As the course isn't related to her current employment, she can't claim a deduction.

    End of example

    Seminars and conferences

    You can claim for the cost of seminars and conferences that relate to your work in the retail industry.

    For more retail industry workers expenses, see:

      Last modified: 08 Apr 2019QC 51271