Eligible Tax Deductions

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 a deduction for the work-related portion. Work expenses reimbursed to you by your employer are not deductible.

ATO can seek information from your employer if they think you have claimed a deduction for an expense that you have already been reimbursed for.

You may be able to claim a deduction for expenses you incur that relate to your work, including:

Cars, transport and travel
Deductions for car, transport and travel expenses you incur in the course of your work.

Tools, computers and items you use for work
Deductions for tools, computers, internet, stationery, books and other items you use for work.

Clothes and items you wear at work
Deductions for clothes, glasses, protective gear and other items you wear at work.

Working from home expenses
Deductions for expenses you incur to work from home such as stationery, energy and office equipment.

Education, training and seminars
Deductions for self-education, conferences and training. You can’t claim children’s school fees or care.

Memberships, accreditations, fees and commissions
Deductions for union fees, professional memberships, working with children check, agency fees and commissions.

Meals, entertainment and functions
Deductions for meals, snacks, overtime meals, entertainment and functions.

Personal grooming, health and fitness
Deductions for medical assessments, vaccinations, COVID-19 tests, gym fees, cosmetics and personal grooming.

Gifts and donations
Deductions for gifts or donations you make to deductible gift recipients, and the records you need.

Investments, insurance and super
Deductions for investment expenses, income protection insurance, personal super contributions and foreign pensions.

Cost of managing tax affairs
Deduction for expenses to manage your tax affairs, such as lodging with a registered agent.

Employees (including casuals) can claim work-related expenses in the income year you incur them. This means if you start employment in June you can claim deductions for work-related expenses you incur in June. Even if you don’t receive your employment income until the next income year.

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

Deductions for specific occupations

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

Table: Occupation guides and summary PDF posters
Occupation and industry guides Deduction summary – PDF download
Adult industry workers Not available
Agricultural workers Agricultural industry deductions (PDF, 355KB)This link will download a file
Apprentices and trainees Apprentice (PDF, 343KB)This link will download a file
Australian Defence Force members ADF members deductions (PDF, 486KB)This link will download a file
Building and construction employees Building and construction deductions (PDF, 311KB)This link will download a file
Bus drivers Bus driver deductions (PDF, 347KB)This link will download a file
Call centre operators Call centre operators’ deductions (PDF, 329KB)This link will download a file
Cleaners Cleaner deductions (PDF, 322KB)This link will download a file
Community support workers and direct carers Community support worker and direct carer deductions (PDF, 334KB)This link will download a file
Doctor, specialist or other medical professional Doctor, specialist or other medical professional deductions (PDF, 332KB)This link will download a file
Engineers Engineer deductions (PDF, 385KB)This link will download a file
Factory workers Factory worker deductions (PDF, 359KB)This link will download a file
Fire fighters Fire fighter deductions (PDF, 320KB)This link will download a file
Fitness and sporting industry employees Fitness and sporting industry deductions (PDF, 302KB)This link will download a file
Flight crew Flight crew deductions (PDF, 336KB)This link will download a file
Gaming attendants Gaming attendant deductions (PDF, 296KB)This link will download a file
Guards and security employees Security industry deductions (PDF, 366KB)This link will download a file
Hairdressers and beauty professionals Hairdresser and beauty deductions (PDF, 323KB)This link will download a file
Hospitality industry employees Hospitality deductions (PDF, 319KB)This link will download a file
IT professionals IT professional deductions (PDF, 296KB)This link will download a file
Lawyers Lawyer deductions (PDF, 325KB)This link will download a file
Meat workers Meat worker deductions (PDF, 333KB)This link will download a file
Media professionals Media professional deductions (PDF, 330KB)This link will download a file
Mining site employees Miners deductions (PDF, 321KB)This link will download a file
Nurses and midwives Nurse and midwives deductions (PDF, 330KB)This link will download a file
Office workers Office worker deductions (PDF, 405KB)This link will download a file

Public servant deductions (PDF, 296KB)This link will download a file

Paramedics Paramedic deductions (PDF, 336KB)This link will download a file
Performing artists Performing artist deductions (PDF, 331KB)This link will download a file
Pilots Pilot deductions (PDF, 296KB)This link will download a file
Police Police officer deductions (PDF, 317KB)This link will download a file
Professional sportsperson Not available
Real estate employees Real estate employees deductions (PDF, 357KB)This link will download a file
Recruitment consultants Recruitment consultant deductions (PDF, 318KB)This link will download a file
Retail industry workers Retail industry deductions (PDF, 374KB)This link will download a file
Sales and marketing Sales and marketing deductions (PDF, 336KB)This link will download a file
Teachers and education professionals Teachers deductions (PDF, 319KB)This link will download a file
Tradesperson Tradesperson deductions (PDF, 312KB)This link will download a file
Train drivers Train driver deductions (PDF, 310KB)This link will download a file
Travel agent employees Travel agent deductions (PDF, 336KB)This link will download a file
Truck drivers Truck driver deductions (PDF, 343KB)

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.