Other deductions

As a rule of thumb, if you need to spend money to earn income, you can usually claim it - either as an immediate deduction or over time.

To be a legitimate expense claim, you have to be able to show: 

  • you need to incur the expense to earn the income, and 
  • the expense is not private or domestic in nature.

See also:

Last modified: 23 May 2016QC 31921