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  • 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.

    To claim a work-related deduction:

    • you must have spent the money yourself and weren't reimbursed
    • it must be directly related 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 in your personal income tax return. The ATO can seek information from your employer if it suspects you have claimed as a deduction an expense for which you have already been reimbursed.

    Follow the links below for specific deductions you can claim:

    Casual employees cannot claim work-related expenses until the financial year they receive income. This means that if you start casual employment in June but don’t receive income until the next financial year, you cannot claim deductions for work-related expenses incurred in June.

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


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

    See also:

    Last modified: 22 Dec 2017QC 31967