This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
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You can claim a deduction for the cost of fitness expenses only if you are required to maintain a very high level of fitness, well above the ADF general standard, and you earn your ADF income by performing a range of duties designed to keep you physically prepared. This applies to physical training instructors and respective members of the Australian Special Forces. If there is a private component to the expenses, you cannot claim a deduction for that part of the expenses.
Glasses and contact lenses
You cannot claim a deduction for the cost of buying prescription glasses or contact lenses as it is a private expense relating to a personal medical condition. You may claim the cost of protective sunglasses if you are required to work outdoors and as a result are exposed to risk of eye damage from sunlight. See Sunglasses, sunhats and sunscreens.
Grooming including cosmetics, hair and skin care products
You cannot claim a deduction for hairdressing, cosmetics, hair and skin care products as they are private expenses.
You cannot claim a deduction for the cost of haircuts as it is a private expense.
You can claim a deduction for the additional running expenses of an office or a study at home that you use for income-producing activities. Running expenses include decline in value of home office equipment, the costs of repairs to your home office furniture and fittings, and heating, cooling, lighting and cleaning expenses. You cannot claim occupancy expenses (for example, rent, rates, mortgage interest and house insurance premiums) unless you are carrying on a business. If your only income is paid to you as an employee, you are not considered to be carrying on a business.
Diary records noting the time the home office was used for work are acceptable evidence of a connection between the use of a home office and your work. You will need to keep diary records during a representative four-week period. For more information on what records you should keep and the calculation of home office expenses, see Law Administration Practice Statement PS LA 2001/6 – Home office expenses: diaries of use and calculation of home office expensesExternal Link.
Place of business
You can claim a deduction for part of the running and occupancy expenses of your home if you use an area of your home as a place of business. Taxation Ruling TR 93/30 – Income tax: deductions for home office expensesExternal Link has information on whether or not an area set aside has the character of a place of business.
There may also be capital gains tax implications if you sell your home and it has been used as a place of business.
Insurance of tools and equipment
You can claim a deduction for the cost of insuring the equipment you use to the extent that you use it for work.
You can claim the cost of interest on money borrowed to purchase work-related equipment. If the equipment was also used for private purposes, you cannot claim a deduction for that part of the interest.
You cannot claim a deduction for the cost of meals eaten during a normal working day as it is a private expense, even if you receive an allowance to cover the meal expense.
You cannot claim deductions for the costs of attending mess functions or social functions as they are private expenses.
You can claim a deduction only for the parts of your compulsory mess subscriptions that are work related. You cannot claim a deduction for amounts paid for food, drink or entertainment.
You cannot claim a deduction for the cost of newspapers as it is a private expense.
For information about claiming deductions for the decline in value of a professional library used for work, see Capital allowances.
Removal and relocation
You cannot claim a deduction for the cost involved in taking up a transfer in an existing employment or taking up new employment with a different employer.
You can claim a deduction for the cost of repairing tools and equipment for work.
If the tools or equipment were also used for private purposes, you cannot claim a deduction for that part of the repair cost.
Rifles, ammunition and cleaning equipment
These items are normally supplied and replaced by the ADF. However, you can claim a deduction for the decline in value of rifles used for work if you incurred the expenditure, see Capital allowances. You can claim the costs of ammunition and cleaning equipment you purchased for work.
Seminars, conferences and training courses
You can claim a deduction for the cost of attending seminars, conferences and training courses that are sufficiently connected to your work activities.
Sunglasses, sunhats and sunscreens
You can claim a deduction for the cost of sunglasses, sunhats and sunscreen lotions if the nature of your work requires you to work in the sun for all or part of the day and you use these items to protect yourself from the sun while at work.
Technical or professional publications
You can claim a deduction for the cost of journals, periodicals and magazines that have a content sufficiently connected to your employment as an ADF member.
Telephone calls, telephone rental and connection costs
You can claim a deduction for the cost of work-related telephone calls.
You can claim a deduction for your telephone rental if you can show that you are on call or are regularly required to telephone your employer while you are away from your workplace. If you also use your telephone for private purposes, you must apportion the cost of telephone rental between work-related and private use.
You cannot claim a deduction for the cost of connecting a telephone, mobile phone, pager or any other telecommunications equipment as it is a capital expense.
You cannot claim a deduction for the cost of an unlisted telephone number (silent number) as it is a private expense.