Flight crew expenses T–W

Taxi, ride-share, public transport and car hire

You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi from your regular workplace to another work location.

You can’t claim a deduction for travel expenses between home and work, these are private expenses.

You can't claim a deduction if your employer reimburses you for these expenses.

Tools and equipment

You can claim a deduction for tools and equipment you use to perform your duties as flight crew. For example, if you purchase a portable USB charger for your electronic devices.

You can only claim a deduction for the work-related use of the item.

If the tool or equipment cost you $300 or less, you can claim a deduction for it in the year you buy it, if:

• you use it mainly for work purposes
• it's not part of a set that together cost more than $300.

You can claim a deduction for the cost over the life of the item (that is, decline in value), if the tool or equipment:

• cost more than $300
• is part of a set that together cost more than $300.

If you bought the tool or item of equipment part way through the year, you can only claim a deduction for the decline in value for the period of the income year that you own it. To work out your deduction use the Depreciation and capital allowances tool.

You can also claim a deduction for the cost of repairs to tools and equipment that you use for work purposes.

You can’t claim a deduction for tools and equipment that your employer or a third party supplies for use.

Transporting luggage

You can't claim a deduction for the cost of transporting your luggage to and from the airport as this is a private expense.

Travel expenses

You can claim a deduction for travel expenses you incur when your work requires you to both:

• travel for work
• sleep away from your home overnight, or take your mandatory long rest break, in the course of performing your employment duties.

Expenses you can claim include your accommodation, meals and expenses which are incidental to the travel (incidentals). For example, flying overseas and taking your mandatory rest break at the destination before completing the return leg home.

You can't claim a deduction for travel expenses where you don't incur any expenses, because:

• you slept in accommodation your employer provides
• you eat meals your employer provides, for example you eat a meal on the plane
• your employer or a third party reimburses you for any costs you incur.

Receiving an allowance from your employer doesn't automatically mean you can claim a deduction. In all cases, you must be able to show:

• you were away overnight or took your mandatory long rest break
• you have spent the money
• the travel directly relates to earning your employment income
• how you work out your claim.

If you receive a travel allowance, you must include it as assessable income in your tax return unless all of the following apply:

• the travel allowance is not on your income statement or payment summary
• the travel allowance doesn't exceed the Commissioner's reasonable amount
• you spent the whole allowance on deductible accommodation, meal and incidental expenses, if applicable.

The Commissioner's reasonable amount is set each year. The amount is used to determine whether an exception from keeping written evidence applies for the following expenses which are covered by a travel allowance:

• accommodation
• meals
• incidentals.

You don’t have to keep written evidence such as receipts if both of the following apply:

• you receive a travel allowance from your employer for the expenses
• your deduction is less than the Commissioner’s reasonable amount.

However, you must keep written records for all your overseas accommodation expenses.

If your deduction is for more than the Commissioner’s reasonable amount you need to keep written evidence for all your expenses, not just the amount over the reasonable amount.

Even if you're not required to keep written evidence such as receipts, you must be able to explain your claim and show you spent the amounts.

For more information, see TD 2023/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2023–24 income year?

Travel insurance

You can't claim a deduction for travel insurance as this is a private expense.

Union and professional association fees

You can claim a deduction for union and professional association fees you pay. You can use your income statement or payment summary as evidence of the amount you pay if it's shown on there.

Vaccinations

You can't claim a deduction for the cost of vaccinations to protect you from infectious diseases in the workplace. This is a personal medical expense.

Visa application fees

You can claim the cost of visa application fees when you're required to enter a country as part of your job, and your employer does not reimburse you.

Watches and smart watches

You can't claim a deduction for the cost of buying or maintaining watches or smart watches, even if they are required as part of your uniform. This is a private expense.

However, you can claim a deduction if your watch has special characteristics that you use for a work-related purpose. For example, a nurse's fob watch.

If the watch cost more than $300, you can claim a deduction for its decline in value over the effective life.

You can claim a deduction for the cost of repairs, batteries and watchbands for special watches. You only claim a deduction for the amount you use the item at work if you also wear it for private purposes.

Similar to ordinary watches, a smart watch (that connects to a phone or other device to provide notifications, apps and GPS, for example) is a private expense and not deductible under ordinary circumstances.

However, if you require some of the smart watch's functions as an essential part of your employment activities you may be able to apportion the expense between your private and work use. In order to show your work-related use of the watch, you will need to keep a diary or similar record of your use of the watch for a representative period.

For more flight crew expenses, see:

• Flight crew expenses A–F
• Flight crew expenses G–O
• Flight crew expenses P–S