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Deductions for work expenses

Deductions you can and can't claim for expenses you incur to earn your income.

Last updated 11 May 2026

Claiming deductions

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 for both work and private purposes, you can only claim a deduction for the work-related portion of an 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.

To work out what you can or can’t claim as a deduction, what records you need, and for more information on expenses (including examples), see Employees guide for work expenses.

Find out which expenses you can and can't claim as professional sportsperson:

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.

 

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