Show download pdf controls
  • Work out your eligible deductions

    When completing your tax return, you may be eligible to claim deductions. The myTax instructions will help you complete deduction sections of your tax return.

    To claim a work-related expense deduction:

    • you must have spent the money yourself and weren't reimbursed
    • the expenses must directly relate to earning your income (and not be private in nature)
    • you must have a record to prove it.

    You can use the myDeductions tool in the ATO app to keep records of your:

    • work-related car expenses (such as using your private vehicle for work-related trips, or buying equipment specific to your job)
    • general expenses (such as the cost of managing your tax affairs or donations you make).

    If you lodge online, you can upload these records into your tax return to make lodging easier. If you use a registered tax agent, you also have the option to email the completed records directly to your tax agent or yourself.

    Our Occupation and industry specific guides include examples to help you work out the work-related expenses you can claim at tax time.

    Watch: Have you changed your occupation?

    Our Occupation and industry specific guides take the guess work out of what deductions you can claim.

    Media: Have you changed your occupation?
    http://tv.ato.gov.au/ato-tv/media?v=bi9or7odoatst5External Link (Duration: 00:36)

    Some of our tax time resources are available in languages other than English. Select your language, then Individuals from the menu. If a guide for your occupation is available, it will be listed on this page.

    Working from home

    If you're an employee who works from home, you may be able to claim a deduction for additional running expenses.

    For the 2021–22 income year, there are 3 methods you can choose from to calculate your working from home deduction, depending on your circumstances and records. The methods are the:

    Once you calculate your deduction, enter the amount at 'Other work-related expenses' in your tax return.

    We are updating the methods available to calculate your working from home expenses for the 2022–23 income year.

    Make sure you have evidence to support your deduction claims.

    From 1 July 2022, you should keep:

    • records of all the hours you work at home
    • receipts for all depreciating assets or equipment you use when you work at home
    • records of your personal and work-related use of assets.

    You can use the myDeductions tool in the ATO app to help keep track of your expenses.

    Cost of travelling from home to work

    Generally, most people can't claim a deduction for the cost of travel between home and work. If you are working from home due to COVID-19 and need to travel into your workplace, the travel is still a private expense you can't claim.

    Protective equipment

    You may be able to claim a deduction for personal protective equipment (PPE) you buy and use at work. To be able to claim a deduction, you must need to use the PPE in direct connection to earning your employment income. This means:

    • you are exposed to the risk of illness or injury in the course of carrying out your work duties
    • the risk is not remote or negligible
    • in the circumstances there would be reason to expect the use of that kind of protective item
    • you use the item in the course of carrying out your work duties.

    During the COVID-19 pandemic, you may be able to claim a deduction for the cost of buying personal protective equipment, like masks or sanitiser where you meet specific criteria.

    Once you have calculated your deduction, enter the amount at 'Other work-related expenses' in your tax return.

    COVID-19 tests

    You can claim a deduction for the cost of COVID-19 tests you buy provided you:

    • used the test for a work-related purpose, such as to determine if you can attend or remain at work
    • paid for a qualifying COVID-19 test (such as a PCR or RAT)
    • paid for the cost yourself (that is, your employer doesn’t give you a test or reimburse you for the cost)
    • kept a record (such as a receipt) to prove you incurred the cost and that you were required to take the test for work purposes.

    You can only claim the work-related portion of your expense. For example, if you buy a multipack of COVID-19 tests and use some for private purposes (such as by other family members or for leisure activities), you must only claim for the portion of the expense you use for a work-related purpose.

    When completing your tax return, calculate your deduction and enter the amount at ‘Other work-related expenses’. Include in the description ‘COVID-19 tests’.

    Watch: COVID-19 support payments and deductions you can claim

    Media: COVID-19 support payments and deductions you can claim
    http://tv.ato.gov.au/ato-tv/media?v=bi9or7odohsj5xExternal Link (Duration: 01:18)

    Gifts and donations

    For gifts or donations to be deductible, you must give to an endorsed deductible gift recipient (DGR). A DGR is an organisation or fund that can receive tax-deductible gifts. Not all charities or causes, such as crowdfunding campaigns to help individuals in need, are endorsed as DGRs.

    You can check the DGR status of an organisation using the ABN lookupExternal Link on the Australian Business Register.

    It is also important to keep receipts. The total value of charitable deductions you can claim without some form of written record is $10.

    You can't claim a tax deduction for donations made to social media, crowdfunding platforms or memberships (such as sporting club memberships) unless they are endorsed as a DGR.

    Continue to Medicare Levy surcharge

      Last modified: 09 Sep 2022QC 62802