• Australian Defence Force members

    Other work-related expenses

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    Warning:

    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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    Did you have other expenses relating to your work as an employee?

    Here is a list of other expenses commonly incurred by Australian Defence Force (ADF) members. For more information about the deductibility of these expenses, see question D5 in Individual tax return instructions.

    You cannot claim costs met by your employer or costs that are reimbursed, see Reimbursements.

    Answering machines, mobile phones, pagers and other telecommunications equipment

    For information about claiming deductions for the decline in value of answering machines, mobile phones, pagers and other telecommunications equipment, see Capital allowances.

    Capital allowances

    You can claim a deduction, called a capital allowance, for the decline in value of equipment used for work. If the equipment is also used for private purposes, you cannot claim a deduction for that part of the decline in value.

    You cannot claim a deduction if the equipment is supplied by your employer or any other person.

    Generally, the amount of your deduction depends on the effective life of the equipment.

    Equipment costing $300 or less

    If you purchased equipment costing $300 or less and you use it mainly for work, you can claim an immediate deduction for the work-related portion of the cost.

    You cannot claim an immediate deduction if:

    • the equipment is part of a set that you buy in the same income year and the total cost of the set is more than $300 (the set rule), or
    • the equipment is one of a number of identical or substantially identical items you buy in an income year and the total cost of the items is more than $300 (the multiples rule).

    Low-value pool

    You also have the option to pool equipment costing less than $1,000 and equipment written down to less than $1,000 under the diminishing value method. You work out a deduction for the decline in value of equipment in this low-value pool by a single calculation using set rates.

    For more information on claiming a deduction for a low-value pool, see question D6 in Individual tax return instructions and make your claim at item D6 on your tax return.

    Equipment for which you may be able to claim a capital allowance includes:

    • computers and computer software
    • telephones, answering machines, facsimile machines, mobile phones, pagers and other telecommunications equipment
    • a professional library
    • tools and equipment
    • watches with special characteristics, for example, stopwatches but not ordinary wristwatches.

    For more information about claiming deductions for the decline in value of equipment, see the Guide to depreciating assets 2015.

    Child care

    You cannot claim a deduction for child care expenses. These are private expenses even if you need to pay for child care to go to work.

    Computers and software

    For information about claiming deductions for the decline in value of computers and software, see Capital allowances.

    Driver licence

    You cannot claim a deduction for the cost of getting or renewing your driver licence as it is a private expense.

    Extra regimental duties (ERD)

    You can claim a deduction for these costs if the ERD forms part of your income-earning activities and it is not a private or domestic expense.

    Fines

    You cannot claim a deduction for fines imposed:

    • under a law of the Commonwealth, a state, a territory, a foreign country, or
    • by a court (for example, a fine you received for speeding when driving between jobs).

    First aid courses

    You can claim a deduction for the cost of first aid training courses if you, as a designated first aid person, are required to undertake first aid training to assist in emergency work situations.

    Last modified: 29 May 2015QC 44169