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

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  • For general tax information, search this site.
  • For comprehensive information about deductions, go to Deductions you can claim.


Publications referred to in this guide are:

Guide to depreciating assets 2014

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

Taxation Determination TD 2013/16 - Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year?External Link

Taxation Ruling TR 93/30 – Income tax: deductions for home office expensesExternal Link

Taxation Ruling TR 95/16 – Income tax: employee hairdressers – allowances, reimbursements and work-related deductionsExternal Link

Taxation Ruling TR 2003/16 – Income tax: deductibility of protective itemsExternal Link

Taxation Ruling TR 2004/6 – Income tax: substantiation exception for reasonable travel and overtime meal allowance expensesExternal Link

Taxpayers’ charter – What you need to know.

To get a publication referred to in this guide:


We can offer a more personalised service if you provide your tax file number (TFN).

  • Individual13 28 61
    Individual income tax and general personal tax enquiries, including capital gains tax
  • Business 13 28 66
    Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.
  • Superannuation 13 10 20

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    Last modified: 01 Jul 2015QC 39788