Show download pdf controls
  • Tools and equipment

    For information about claiming deductions for the decline in value of tools and equipment used for work, see Capital allowances.
    You can claim a deduction for the cost of repairing tools and equipment for work.
    If the tools or equipment were also used for private purposes, you cannot claim a deduction for that part of the repair cost.

    Watches with special characteristics

    For information about claiming deductions for the decline in value of watches with special characteristics that you use for work, such as stopwatches, see Capital allowances.

    Weight loss expenses

    You cannot claim a deduction for this cost as it is a private expense.




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

    End of attention
    • Make sure you write down all your income on your tax return. Include benefits you received from the government, income from a second job and interest you received from a bank, building society or credit union.
    • Sign your tax return. It is your responsibility to make sure your tax return is correct even if you use a registered tax agent.
    • Keep all the records you need to prove your deduction claims. Keeping your tax records provides information on the type of records that you should keep and how long you need to keep them.
    • Ask for help if you need it, from your registered tax agent or phone us.
    Last modified: 06 Jul 2015QC 39789