Other work-related expenses are expenses you incurred as an employee and have not already claimed anywhere else on your tax return. These include:
- union fees and subscriptions to trade, business or professional associations
- certain overtime meal expenses
- professional seminars, courses, conferences and workshops
- reference books, technical journals and trade magazines
- safety items such as hard hats, safety glasses and sunscreens
- the work-related proportion of some computer, phone and home office expenses
- tools and equipment and professional libraries. You can use the decline in value calculator to work out your deduction if the cost is not fully deductible.
You can claim overtime meal expenses only if they were paid under an industrial law, award or agreement and the overtime meals allowance is included in your income under your payment summaries ‘Salary, wages, allowances, tips, bonuses etc'. If your claim is more than $28.20 per meal, you must have written evidence, such as receipts or diary entries, which show the cost of the meals.
You cannot claim a deduction for the decline in value of certain items (tools, briefcases, laptops or portable electronic devices) provided to you by your employer, or if your employer paid or reimbursed you for some or all of the cost of those items, and the items were exempt from fringe benefits tax.
For home office expenses you incur doing work, you can:
- keep a diary of the details of your actual costs and your work-related use of the office, or
- use a fixed rate of 45 cents per hour for heating, cooling, lighting and the decline in value of furniture in your home office.
Evidence if you are making a claim
If your total claim for all work-related expenses exceeds $300, you must have written evidence. This can include receipts, invoices or other written evidence.
Completing your tax return
- Add up all the expenses that you can claim at this item.
- Click on 'Add' button.
- Enter your description and the total at 'Amount'.
- Click on 'Save'.