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  • Common expenses T–W

    Details on common retail industry employee 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 in the retail industry. For example, an assistant in a computer shop can claim a deduction for the cost of the computer magazine – APC.

    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.

    See also:

    Union and professional association fees

    You can claim a deduction for union 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:

    Working from home

    You can claim a deduction for the additional running expenses of an office or a study at home that you use to earn your income working in the retail industry.

    Running expenses include:

    • decline in value of home office equipment
    • the cost of repairs to your home office furniture and fittings
    • heating, cooling, lighting and cleaning expenses.

    As a retail industry worker, it's more common that you maintain an office, or study at home, as a matter of convenience. It would be rare for a retail industry worker to be able claim occupancy expenses, such as rent, rates, mortgage interest and house insurance premiums. In limited circumstances, you may be able to claim a deduction if your home office is considered to be a 'place of business'.

    Diary records noting the time the home office was used for work are acceptable evidence of a connection between the use of a home office and your work. You'll need to keep diary records during a representative four-week period.

    The Home office expenses calculator helps calculate the amount you can claim as a deduction for home office expenses.

    See also:

    For more retail industry workers expenses, see:

      Last modified: 08 Apr 2019QC 51271