This question is about any other work-related expenses you incurred as an employee and have not already claimed, including:
- union fees and subscriptions to trade, business or professional associations
- overtime meal expenses, provided that
- the amount for overtime meals has not been included as part of your normal salary or wages, for example, under a workplace agreement
- you received a genuine overtime meal allowance from your employer that was paid under an industrial law, award or agreement
- you have included the amount of the meal allowance as income at item 2, and
- if your claim was more than $28.80 per meal, you have written evidence, such as receipts or diary entries, that shows the cost of the meals
- professional seminars, courses, conferences and workshops
- reference books, technical journals and trade magazines
- tools and equipment and professional libraries; you may be able to claim an immediate deduction for an item that cost $300 or less, otherwise, you claim a deduction for the decline in value of an item over its effective life; for more information, see Guide to depreciating assets 2016 (NAT 1996)
- items that protect you from the risk of injury or illness posed by your work or your work environment, such as hard hats, safety glasses and sunscreens (but not protective clothing and footwear, which you claim at item D3)
- the work-related proportion of the following costs
- interest on money borrowed to buy a computer
- repair costs for the computer
- the decline in value of the computer (you may need to make a balancing adjustment if you no longer own or use the computer and you previously claimed a deduction for its decline in value; for more information, see Guide to depreciating assets 2016)
- internet access charges
- phone calls
- phone rental if you can show you were on call or were regularly required to phone your employer or clients while away from your workplace
- the decline in value of your home office furniture and fittings
- home office heating, cooling, lighting and cleaning costs.
For your home office expenses, 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.
You can use the Home office expenses calculator to work out your claim. Generally, you cannot claim a deduction for occupancy expenses such as rent, rates, mortgage interest and insurance.
You cannot claim the cost of entertainment, fines and penalties. You cannot claim private expenses, such as child care expenses and fees paid to social clubs.
You cannot claim any deduction for the decline in value of laptops, portable printers, personal digital assistants, calculators, mobile phones, computer software, protective clothing, briefcases and tools of trade primarily for use in your employment if the item was provided to you by your employer, or some or all of the cost of the item was paid or reimbursed by your employer, and the benefit was exempt from fringe benefits tax.
You may need some of the following:
- your PAYG payment summary - individual non-business
- your PAYG payment summary - foreign employment
- statements from your bank, building society or credit union
- receipts, invoices or written evidence from your supplier or association
- other written evidence
If your total claim for all work-related expenses exceeds $300, you must have written evidence. For more information about what is written evidence, see Keeping your tax records.
If you received assessable income from your work as an employee outside Australia that is shown on a PAYG payment summary - foreign employment, you must claim any work-related expenses you incurred in earning that income at this item provided you have not already claimed the expense at another item.
If you received assessable foreign employment income that is not shown on a PAYG payment summary - foreign employment you must claim your deductions against that income at item 20 Foreign source income and foreign assets or property 2016.
Add up all the expenses that you can claim at this item.
To work out the amount you can claim for depreciating assets, see Guide to depreciating assets 2016 (NAT 1996).
Write the total amount at E item D5.
- Guide to depreciating assets 2016 (NAT 1996) for information on decline in value and balancing adjustments
- Taxation Ruling TR 93/30- Income tax: deductions for home office expenses
- Taxation Ruling TR 2003/16- Income tax: deductibility of protective items
- Taxation Ruling TR 2004/6- Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses
- Law Administration Practice Statement PS LA 2001/6- Home office and electronic device expenses
- Law Administration Practice Statement PS LA 2005/7- Substantiating an individual's work related expenses
Where to go next
- D6 Low-value pool deduction 2016
- Individual tax return instructions 2016
- D4 Work-related self-education expenses 2016