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  • Sales and marketing

    If you work in sales and marketing it pays to learn what you can claim.

    To claim a deduction for work-related expenses:

    • you must have spent the money yourself and weren’t reimbursed
    • it must directly relate to earning your income
    • you must have a record to prove it. (See Note)

    You can only claim the work-related part of expenses. You can't claim a deduction for any part of the expense that relates to personal use.

    Note: You can use the ATO app myDeductions tool to keep track of your expenses and receipts throughout the year.

    Car expenses

    You can claim the cost of using a car you own when you drive:

    • between separate jobs on the same day – for example, from your job in sales to a second job as a waiter
    • to and from an alternate workplace for the same employer on the same day – for example, driving to a client's office for a meeting.

    You generally can’t claim the cost of trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, having to work late to attend a sales event.

    In limited circumstances you can claim the cost of trips between home and work, where:

    • you had shifting places of employment (that is, you regularly worked at more than on site each day before returning home)
    • you were required to carry bulky tools or equipment for work and all of the following conditions were met    
      • the tools or equipment are essential for you to perform your employment duties and you don't carry them merely as a matter of choice
      • the tools or equipment were bulky – meaning that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
      • there was no secure storage for such items at the workplace.
       

    If you claim car expenses, you need to keep a logbook to determine the work-related percentage, or be able to demonstrate to the ATO a reasonable calculation if you use the cents per kilometre method to claim.

    Clothing expenses

    You can claim the cost of buying, hiring, mending or cleaning certain uniforms that are unique and distinctive to your job – for example, clothing items you're required to wear which have a logo that is unique and distinctive to your employer or protective clothing that your employer requires you to wear.

    You can't claim a deduction for the cost of buying or cleaning plain clothing worn at work, even if your employer tells you to wear it, for example, a business suit.

    Travel expenses

    You can claim a deduction for travel expenses if you are required to travel overnight and don't attend your usual work location – for example, for a sales conference, provided the cost was incurred while carrying out your work duties. This could include meals, accommodation, fares and incidental expenses that you incurred and your employer has not provided or reimbursed you.

    Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money yourself, and the travel was directly related to earning your income.

    Self-education and study expenses

    You can claim self-education and study expenses if your course relates directly to your current job, for example, a marketing course.

    You can’t claim a deduction if your study is only related in a general way or is designed to help get you a new job – for example, you can't claim the cost of study to enable you to move from working in sales to being a real estate agent.

    Home office expenses

    You can claim a percentage of the running costs for your home office if you have to work from home, including depreciation of office equipment, work-related phone calls and internet access charges, and electricity for heating, cooling and lighting costs.

    If you are required to purchase equipment for your work and it costs more than $300, you can claim a deduction for this cost spread over a number of years (depreciation).

    If you keep a diary of your home office usage, you can calculate your claim quickly using the home office expenses calculator.

    You generally can’t claim the cost of rates, mortgage interest, rent and insurance.

    See also

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      Last modified: 15 Oct 2021QC 59240