Call centre operator expenses A–F

Car expenses

You can't claim a car expenses deduction for normal trips between your home and regular place of work. These are private expenses, even if you:

• live a long way from your usual or regular workplace
• have to work outside normal business hours (for example, weekend or early morning shifts).

In limited circumstances, you can claim the cost of trips between home and work, such as where you carry bulky tools or equipment for work or where you had shifting places of employment.

To be able to claim a deduction for the cost of trips between home and work carrying bulky tools or equipment, all the following conditions must be met:

• the tools or equipment are essential to perform your employment duties
• the tools or equipment are bulky, meaning that
  • because of the size and weight, they are awkward to transport
  • they can only be transported conveniently using a motor vehicle
• there is no secure storage for such items at the workplace.

It will not be sufficient if you transport the tools or equipment merely as a matter of choice. For example, if your employer provides secure storage, your decision to transport items home will be a matter of choice.

You can also claim a deduction for the cost of using a car you own, lease or hire (under a hire-purchase arrangement) when you drive:

• directly between separate jobs on the same day – for example, travelling from your job in a call centre to your second job as a waitperson
• to and from an alternative workplace for the same employer on the same day – for example, travelling from your office to the company training centre.
• from home directly to an alternative workplace – for example, travelling from home to an office of your employer (other than your regular office) for a meeting.

You can't claim car expenses for a car you use under a salary sacrifice or novated lease arrangement. This is because it's usually your employer leasing the car from the financing company and making it available for your use. You can however claim additional work-related expenses you incur that are associated with your work use of the car such as parking and tolls.

To claim a deduction, you must keep records of your car use. You can choose between the logbook method or the cents per kilometre method to work out your deduction.

If you use the logbook method, you need to keep a valid logbook to help you work out the percentage of work-related use along with written evidence of your car expenses.

If you use the cents per kilometre method, you need to be able to show how you work out your work-related kilometres. You must be able to show that the kilometres travelled were work related.

If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.

To claim a deduction in your tax return, include the amount of your claim at Work-related car expenses.

Use the Work-related car expenses calculator to help you work out the amount you can claim as a deduction.

You can’t use the cents per kilometre or logbook methods to work out your claim for a:

• motorcycle
• vehicle with a carrying capacity of one tonne or more (such as a ute)
• vehicle that can transport 9 passengers or more (such as a minibus).

For these vehicles, you can claim the actual expenses you incur for your work-related travel. This includes costs such as fuel, oil, insurance and loan interest along with the decline in value of the vehicle. You must keep receipts for all your expenses and records to show your work-related use of the vehicle. Although you aren't required to keep a logbook, it is the easiest way to calculate your work-related use of the vehicle.

To claim a deduction for actual expenses you incur for a vehicle not defined as a car, include the amount at Work-related travel expenses.

 

 

Child care

You can't claim a deduction for child care (including school holidays and before and after school care) when you're working. It's a private expense, and the expenses have no direct connection to earning your income.

Clothing and uniform expenses (including footwear)

With a few exceptions, clothing can't be deducted as a work-related expense.

You can't claim conventional clothing (including footwear) as a work-related expense, even if your employer requires you to wear it and you only wear these items of clothing at work.

'Conventional clothing' is everyday clothing worn by people regardless of their occupation – for example, business attire worn by a call centre operator.

You can claim a deduction for costs you incur to buy, hire, repair or replace clothing, uniforms and footwear you wear at work if it's in one of the following categories:

• protective – clothing with protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots, fire-resistant clothing, or boiler suits that protect conventional clothing. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, trousers, socks, closed shoes. It is unlikely that call centre operators would have protective clothing.
• occupation-specific – clothing that distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions. It is unlikely that call centre operators would have occupation-specific clothing.
• a compulsory uniform – clothing that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either    
  • you as an employee working for a particular employer
  • the products or services your employer provides
• a non-compulsory uniform – clothing that your employer registers on the Register of Approved Occupational Clothing and you wear the uniform at work.

You can't claim a deduction if your employer buys, repairs or replaces your clothing.

 

 

Compulsory assessments

You can claim a deduction for compulsory assessments and medical examinations your employer requires you to take in your current employment. For example, an annual hearing test.

You can’t claim a deduction for compulsory pre-employment assessments and medical examinations you take to obtain employment as a call centre operator. For example, a hearing test you need to pass as a condition of employment.

For more call centre operator expenses, see:

• Call centre operator expenses G–O
• Call centre operator expenses P–S
• Call centre operator expenses T–W