Deductions for work expenses

Claiming deductions

For a summary of common expenses, see Australian Defence Force member deductions (PDF, 557KB)This link will download a file.

To claim a deduction for a work-related expense you must meet the 3 golden rules:

1. You must have spent the money and you weren't reimbursed.
2. The expense must directly relate to earning your income.
3. You must have a record to prove it (usually a receipt).

If the expense was incurred for both work and private purposes, you can only claim a deduction for the work-related portion of the expense.

You can’t claim a deduction if:

• you don't keep records of your work-related expenses
• someone else (such as an employer) pays for the expense or reimburses you for it.

Find out which expenses you can and can't claim as an ADF member:

• ADF member expenses A–F
• ADF member expenses G–O
• ADF member expenses P–S
• ADF member expenses T–W

To help you work out if you can and can’t claim a deduction, and the records you need, for expenses not covered in this guide and for more information and examples on expenses that are covered, see Employees guide for work expenses.

Keeping records

You can use the myDeductions tool in the ATO app to store records and help keep track of your:

• work-related expenses (such as vehicle trips)
• general expenses (such as gifts and donations).

You can upload these records or share them with a registered tax agent at tax time to make lodging your tax return easier.