Factory worker expenses P–S

Parking fees and tolls

You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and regular place of work. This is a private expense.

You can claim a deduction for parking fees and tolls you incur on work-related trips.

Phone, data and internet expenses

You can claim a deduction for phone, data and internet costs for the work-related use of your own phone or electronic devices.

If your phone, data and internet use for work is incidental and you're not claiming more than $50 in total, you do not need to keep records.

If you claim more than $50, you need to keep records to show your work use. For example, an itemised bill where you can identify your work-related phone calls and data use.

You can’t claim a deduction if your employer:

• provides you with a phone for work and pays for your usage
• reimburses you for the costs you incur.

You can’t claim a deduction for any phone calls to family and friends, even while travelling for work. This is because these are personal phone calls.

For more information, see:

• Mobile phone, mobile internet and other devices
• Home phone and internet expenses

Protective items

You can claim a deduction for the cost of protective items if you wear them to protect you from the real and likely risk of injury or illness in your work environment or while performing your work duties.

To be considered protective, the equipment must provide a sufficient degree of protection against the risks of illness or injury you are exposed to in carrying out your work duties. Protective items can include safety glasses, helmets and breathing masks.

You can also claim the costs you incur to repair, replace or clean protective items.

You can't claim a deduction if your employer:

• supplies the protective items
• reimburses you for the cost you incur to buy protective items.

Repairs to tools and equipment

You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.

Self-education expenses

You can claim a deduction for self-education expenses if they directly relate to your employment as a factory worker and at the time the expense was incurred it:

• maintains or improves the skills and knowledge you need for your current duties
• results in or is likely to result in an increase in your income from your current employment.

You can't claim a deduction if the self-education expense if at the time you incurred the expense it either:

• doesn't have a connection with your current employment
• only relates in a general way to your current employment
• enables you to get employment or change employment.

If your self-education and study expenses are deductible, you can claim expenses such as course or tuition fees, student and amenities fees, textbooks, academic journals and stationery expenses. You will also be able to claim a deduction for the decline in value of any depreciating assets which cost more than $300 that you use for your work-related study.

You can claim a deduction for transport expenses for:

• travel between your home and the place of education and then back home
• the first leg of the trip  
  • when you travel from home to the place of education and then on to work
  • when you travel from work to a place of education and then home
• travel between work and the place of education and then back to work.

If you study at home, you may also be able to claim work from home running expenses, but not occupancy expenses.

You can't claim a deduction for the repayments you make on your study or training support loan. Study and training support loans include:

• Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
• VET Student Loans (VSL)
• Australian Apprenticeship Support Loan (AASL) (formerly Trade Support Loans (TSL))
• Student Financial Supplement Scheme (SFSS)
• Student Start-up Loan (SSL).

While course or tuition fees may be deductible, fees you incur under the Higher Education Contribution Scheme Higher Education Loan Program (HECS-HELP) scheme are not deductible.

 

Seminars, conferences and training courses

You can claim for the cost of seminars, conferences and training courses that relate to your work as a factory worker.

The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.

You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.

Where you have a dual purpose for attending the seminar, conference or training course you can only claim the work-related portion. For example, you add a holiday of one week to a training course that runs for one week.

Stationery

You can claim a deduction for the cost of logbooks, diaries, pens and notepads that you buy and use for work-related purposes.

For more factory worker expenses, see:

• Factory worker expenses A–F
• Factory worker expenses G–O
• Factory worker expenses T–W