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 the work-related portion. Reimbursed expenses are not deductible.

Note: The ATO can seek information from your employer if they suspect you’ve claimed reimbursed expenses.

Common Deductible Work Expenses

• Cars, transport and travel: Travel required in the course of your work.
• Tools, computers and work gear: Equipment like laptops, internet costs, stationery, and books.
• Clothes and protective gear: Work uniforms, safety glasses, or industry-specific clothing.
• Working from home: Stationery, energy bills, office furniture and more.
• Education & training: Self-education, seminars, and conferences (not children’s schooling).
• Memberships & accreditations: Union fees, professional memberships, and checks like Working With Children.
• Meals & functions: Overtime meals, snacks, and some entertainment-related expenses.
• Grooming & health: Medical tests, vaccinations, COVID tests, and some grooming essentials (limited).
• Gifts & donations: Donations to deductible gift recipients with records.
• Investments & super: Investment advice, income protection insurance, and super contributions.
• Managing tax affairs: Expenses to lodge your return with a registered agent.

Timing Your Claims

Employees (including casuals) can claim eligible expenses in the income year they are incurred. For example, if you start a job in June, you can still claim expenses incurred in that month — even if you don’t receive your first pay until the next financial year.

What You Can’t Claim

If you employ someone to assist you in your job, you cannot claim a deduction for their wages or costs.

Deductions for specific occupations

To find out what deductions you can claim for work-related expenses in your industry or occupation, see table below:

Record keeping

You must be able to substantiate your claims for deductions with written evidence if the total amount of deductions you are claiming is greater than $300. The records you keep must prove the total amount, not just the amount over $300.

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

ATO  requires you to keep receipts, logbooks and records for at least 5 years.