Information for specific occupations



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Airline employees (NAT 2331)

Australian Defence Force members (NAT 2321)

Building workers (NAT 2324)

Cleaners (NAT 2328)

Factory workers (NAT 2329)

Hairdressers (NAT 2320)

Hospitality industry employees (NAT 2326)

Journalists (NAT 2782)

Lawyers (NAT 2327)

Nurses (NAT 2319)

Performing artists (NAT 2325)

Police officers (NAT 2316)

Real estate employees (NAT 2323)

Shop assistants (NAT 2322)

Teachers (NAT 2317)

Truck drivers (NAT 2318)

Taxation rulings, taxation determinations and practice statements

Am I carrying on a business of primary production?External Link (Taxation Ruling TR 97/11)

Attribution of personal service incomeExternal Link (Taxation Ruling TR 2003/6)

Bad debtsExternal Link (Taxation Ruling TR 92/18)

Calculating and claiming a deduction for laundry expensesExternal Link (Taxation Ruling TR 98/5)

Calculating car expense deductions where the car is jointly owned...External Link (Law Administration Practice Statement PS LA 1999/2)

Children's savings accountsExternal Link (Taxation Ruling IT 2486)

Credit interestExternal Link (Law Administration Practice Statement PS LA 2011/23)

Deductibility of protective itemsExternal Link (Taxation Ruling TR 2003/16)

Deductibility of self-education expenses incurred by an employee or a person in businessExternal Link (Taxation Ruling TR 98/9)

Deductions for home office expensesExternal Link (Taxation Ruling TR 93/30)

Deductions for repairsExternal Link (Taxation Ruling TR 97/23)

Deductions that relate to personal services incomeExternal Link (Taxation Ruling TR 2003/10)

Division 16 - applicability of averaging provisions to beneficiaries of trust estates carrying on a business of primary productionExternal Link (Taxation Ruling TR 1995/29)

Division 35 - non-commercial business lossesExternal Link (Taxation Ruling TR 2001/14)

Effective life of depreciating assetsExternal Link (Taxation Ruling TR 2011/2)

Election expenses: deductibility of expenditure incurred and effect of public funding of electionsExternal Link (Taxation Ruling IT 2258)

Employees carrying out itinerant work: deductions, allowances and reimbursements for transport expensesExternal Link (Taxation Ruling TR 95/34)

Evidence for making of a gift by a taxpayer who participates in a workplace giving programExternal Link (Law Administration Practice Statement PS LA 2002/15)

Foreign tax credit system: issues relating to the practical application of section 23AGExternal Link (Taxation Ruling TR 96/15)

Home office expenses: diaries of use and calculation of home office expensesExternal Link (Law Administration Practice Statement PS LA 2001/6)

Implications of the Edwards case for the deductibility of expenditure on conventional clothing by employeesExternal Link (Taxation Ruling TR 94/22)

Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupmentsExternal Link (Taxation Ruling TR 1999/10)

Government payments to industry to assist entities (including individuals) to continue, commence or cease businessExternal Link (Taxation Ruling TR 2006/3)

Non-commercial losses: Commissioner's discretionExternal Link (Taxation Ruling TR 2007/6)

Record keeping - electronic recordsExternal Link (Taxation Ruling TR 2005/9)

Record keeping - section 262A - general principlesExternal Link (Taxation Ruling TR 96/7)

Record keeping - taxi industry - guidelines for recording taxi takingsExternal Link (Taxation Ruling TR 96/11)

Rental properties - non-economic rental, holiday home, share of residence etc cases, family trust casesExternal Link (Taxation Ruling IT 2167)

Section 8-1 - meaning of 'incurred' - timing of deductionsExternal Link (Taxation Ruling TR 97/7)

Substantiation exception for reasonable travel and overtime meal allowance expensesExternal Link (Taxation Ruling TR 2004/6)

Substantiation of deductions claimed by individual taxpayers for work and car expenses incurred in the course of earning non-business and non-investment incomeExternal Link (Law Administration Practice Statement PS LA 2005/7)

Tax deductible gifts - what is a giftExternal Link (Taxation Ruling 2005/13)

Taxation treatment of expenditure on low cost items for taxpayers carrying on a businessExternal Link (Law Administration Practice Statement PS LA 2003/8)

The meaning of personal services incomeExternal Link (Taxation Ruling TR 2001/7)

What are the criteria to be considered in deciding whether clothing items constitute a compulsory corporate uniform/wardrobe ...External Link (Taxation Determination TD 1999/62)

What are the reasonable travel and overtime meal allowance expense amounts for 2011-12 income year?External Link (Taxation Determination TD 2011/17)

What is a personal services business?External Link (Taxation Ruling TR 2001/8)

Who is an employee?External Link (Superannuation Guarantee Ruling SGR 2005/1)

Work arranged by intermediariesExternal Link (Superannuation Guarantee Ruling SGR 2005/2)

Work-related expenses: deductibility of expenses on clothing, uniforms and footwearExternal Link (Taxation Ruling TR 97/12)

    Last modified: 29 Aug 2012QC 27315