Flight attendants – claiming work-related expenses

This guide will help you work out what work-related expenses you can claim a tax deduction for and the conditions you must meet before you can claim if you are a flight attendant or cabin crew member.

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When you complete the declaration on your income tax return, you are declaring that:

  • everything you have told us is true
  • you can support your claims with written evidence.

You are responsible for providing proof of your expenses, even if you use a registered tax agent to prepare your return.

When you can make a claim

In most situations you can claim tax deductions for work-related expenses as long as your claim meets the following conditions:

  • you incurred the expense in doing your job
  • the expense is not private (personal)
  • you can show you incurred the expense by producing receipts or other written evidence.

If you are claiming a deduction for an expense you incurred for something you used partly for work and partly for private purposes (such as mobile phone costs), you can only claim that portion of the expense that relates to your work use.

Evidence to support your claims

If your total claims add up to more than $300 (excluding claims for car, meal allowance, award transport payment allowance and travel allowance expenses), you must keep written evidence, such as receipts. Your written evidence must show you have incurred the full amount of your claim, not just the amount over the first $300. The receipts must be in English. However, if the expense was incurred in a foreign country, the receipt can be in a language of that country.

If the total amount you are claiming is $300 or less, you do not need to keep receipts but you must be able to show how you worked out your claims.

  • You need to keep your written evidence of work-related expenses for five years from the due date for lodging your income tax return.
  • If you lodge your income tax return after the due date, the five years start from this later date.
    Last modified: 05 Oct 2016QC 24416