Show download pdf controls
  • Deductions you can claim

    When completing your tax return, you're entitled to claim deductions for some expenses, most of which are directly related to earning your income.

    Work-related expenses

    To claim a work-related deduction:

    • you must have spent the money yourself and weren't reimbursed
    • it must directly relate to earning your income
    • you must have a record to prove it.

    If the expense was for both work and private purposes, you can only claim a deduction for the work-related portion. Work expenses reimbursed to you by your employer are not deductible.

    We can seek information from your employer if we think you have claimed a deduction for an expense that you have already been reimbursed for.

    You may be able to claim a deduction for expenses that directly relate to your work, including:

    Employees (including casuals) can claim work-related expenses in the financial year they are incurred. This is the case even if you start employment in June but don’t receive income until the next financial year, you can claim deductions for work-related expenses incurred in June.

    If you employ someone to assist you in your employment, you cannot claim a deduction for employing that person.

    Other deductions

    You may also be able to claim a deduction for:

    Deductions for specific occupations

    To find out what deductions you can claim for work-related expenses in your industry or occupation, see Deductions for specific industries and occupations.

    Watch:

    This video shows how to get your deductions right.

    Managing your deductions

    Are you always on the go? Save time and keep your tax organised with the ATO app's myDeductions tool.

    myDeductions is a record-keeping tool to make it easier and more convenient for you to keep track of your records all in one place.

    You can upload your completed records to the ATO from the myDeductions tool and pre-fill your myTax return. If you use a registered tax agent, you can share your records directly with them via email.

    The ATO app's myDeductions record-keeping tool helps you keep records for:

    • all work-related expenses (including car trips)
    • interest and dividend deductions
    • gifts or donations
    • costs of managing tax affairs
    • sole trader expenses and business income
    • other deductions.

    Watch:

    This video shows how easy it is to keep your records using myDeductions.

    See also:

    Last modified: 20 Jul 2018QC 31967