Tax Deductions

To claim tax deductions for mobile phone expenses and home internet expenses, the expenses must be incurred for work related purposes. This means that the calls or data usage must directly contribute to performing work duties. Additionally, you must have records of your expenses, including how you calculated your work related phone calls and data. Only the work related portion of the expenses can be claimed as a deduction.

 

You can also claim tax deductions for the cost of mobile phones handsets and other devices such as tablets and laptops used for work purposes. The eligibility criteria include incurring the cost and using the item for work duties. You must determine whether you can claim the cost of the item in the income year of purchase or the decline in value over its effective life. Records of expenses and usage of the item must be maintained, and a deduction can only be claimed for the work related use of the device.

 

When calculating a deduction for mobile phone and data use, you have two options: claiming incidental use or calculating actual expenses. Incidental use refers to expenses of $50 or less, for which basic records are required to support the claim. The ATO allows deductions of $0.75 for work phone calls made from the mobile phone and $0.10 for work-related text messages sent from the device.

 

For actual expenses, taxpayers need to keep detailed records and written evidence to accurately determine their work-related use. The calculation depends on whether the phone bills itemise usage or not. If the bills provide itemised details, taxpayers can determine the work-related percentage of phone calls and data over a continuous 4-week period and apply it to the full income year. On the other hand, if the bills do not provide itemized details, taxpayers need to keep a record of work-related and private phone calls and internet usage over a 4-week period and calculate the claim based on a reasonable basis.

The only hard and fast rule when it comes to claiming a tax deduction for your work bag or handbag is that it must directly relate to the earning of your income. You can't claim a tax deduction for a bag mainly used for carrying personal items such as a personal mobile phone, purse, food etc.

 

Laptop bags or backpacks that are mainly used for carrying work laptops and other work related equipment for work related travel are either wholly tax deductible or at least partly tax deductible. Note that work related travel usually only includes travel after you have arrived at your workplace. Home to work travel and back is not usually classed as work related travel.

 

Handbags are not normally tax deductible as the nature of their use is normally personal. However, if a handbag is mainly used for carrying work equipment such as a work mobile phone or laptop, then potentially all of the cost is deductible, or at least a reasonable apportionment of the cost for work related use.

You can claim a tax deduction for the purchase and cleaning of work clothing that is:

• a compulsory uniform
• occupation specific
• protective

Compulsory work uniform

A compulsory uniform is a set of clothing that identifies you as an employee of an organisation. Your employer must make it compulsory to wear the uniform through a strictly enforced workplace agreement or policy.

A compulsory uniform must either:

• be distinctive to your particular organisation, so that a casual observer can clearly identify you as working for a particular employer
• identify the products or services provided by your employer.

In limited circumstances, you can claim a deduction for shoes, socks and stockings if:

• they are an essential part of a distinctive compulsory uniform
• the characteristics (colour, style and type) are an integral and distinctive part of your uniform that your employer specifies in the uniform policy.

You can claim for a single item of clothing, such as a jumper, if it's distinctive and compulsory for you to wear it at work. Clothing is unique and distinctive if it:

• has been designed and made only for the employer
• has the employer's logo permanently attached and is not available to the public.

Conventional or everyday clothing is not a compulsory uniform, even if your employer requires you to wear it, or you pin a name badge to it.

Occupation specific clothing

You can claim your costs to buy or clean occupation specific clothing that distinctly identifies you as a person associated with a particular occupation, such as:

• a chef's chequered pants
• a judge's robe.

You can't claim for clothes you wear for work that are not specific to your occupation, may be worn in multiple professions or are everyday clothes. For example, you can't claim for a:

• bartender's black trousers and white shirt
• business suit
• swimming instructor's swimwear.

Protective clothing

You can claim a deduction for purchasing and cleaning clothing and footwear you wear to protect you from the real and likely risk of illness or injury from your work activities or your work environment.

There has to be a link between your work related activities, the risk presented by your work environment and the form and function of the clothing to mitigate that risk.

To be considered protective, the items must have both:

• protective features or functions
• a sufficient degree of protection against the risk of illness and injury you are exposed to in carrying out your work.

Protective clothing includes:

• fire resistant clothing
• sun protection clothing with a UPF sun protection rating
• safety coloured vests
• non slip nurse's shoes
• protective boots, such as steel-capped boots or rubber boots for concreters
• gloves and heavy duty shirts and trousers
• occupational heavy duty wet weather gear
• boiler suits, overalls, smocks or aprons you wear to avoid damaging or soiling your ordinary clothes during your work activities.

You can’t claim a deduction for conventional clothes that don't have features for protection against the risks of illness or injury at your work. For example, you can't claim for jeans, drill shirts, shorts, trousers, socks or everyday enclosed shoes.

Clothing that provides a sufficient degree of protection against the risk of illness or injury includes, but is not limited to, clothing that:

• is made to cope with more rigorous conditions, where conventional clothing would be inadequate
• is designed to protect you – for example heavy duty shirts and trousers, distinct from ordinary cotton drill trousers, shorts and short sleeve shirts that may be considered as work wear but do not adequately protect the wearer from the risk of injury or illness
• has a density of weave which gives a UV rating sufficient to protect you from the sun where your job requires you to work outdoors.

If your occupation requires you to work outdoors, you may be able to claim a tax deduction for sun protection equipment such as sunglasses, sunscreen and hats.

 

Sunglasses

To begin with, it's important to note that regular prescription glasses or contact lenses are considered private expenses and are not eligible for tax deductions, even if you wear them while working. However, there are specific circumstances where you can claim a deduction for work-related eyewear expenses.If your work involves being in an environment that poses potential harm to your eyes without proper safety precautions, you may be able to claim a deduction for safety goggles or glasses.

 

Similarly, if your job requires you to be outdoors and exposes you to the risk of eye damage from sunlight, you can claim a deduction for protective sunglasses. This includes prescription sunglasses, photochromatic lenses, and anti-glare glasses. To successfully claim a deduction, you must demonstrate that wearing these eyewear items directly relates to your work duties and protects you from the real and likely risk of illness or injury while at work. You can only claim a deduction for the portion of the expense that is used for work-related purposes.

 

For example, let's consider Pete, a landscaper who spends most of his working hours outdoors. Pete invests in prescription sunglasses to shield his eyes from the sun's glare, which is a genuine risk in his line of work. In this case, Pete can claim a deduction for the cost of his prescription sunglasses as they directly contribute to his occupational safety. However, his regular prescription glasses, worn while working in his office, do not offer any protection and therefore cannot be claimed as a deduction.

 

Sunscreen

When it comes to sunscreen, it’s important to choose products that are safe and effective. The Therapeutic Goods Administration (TGA) grants an Australian Register of Therapeutic Goods identification (ARTG ID) number to sunscreens that meet the necessary standards. This number, displayed as an AUST L number on the product, assures consumers that the sunscreen is legitimate and can be accepted for tax deductions. Remember, the AUST L number is different from the SPF number, which indicates the level of sun protection.

The AUST L number is an identification number assigned to sunscreen products in Australia. It stands for Australian Register of Therapeutic Goods (ARTG) listing number. The Therapeutic Goods Administration (TGA) is responsible for regulating and approving therapeutic goods, including sunscreens, in Australia.

To ensure the safety and effectiveness of sunscreen products, the TGA grants an ARTG ID number, which is displayed as the AUST L number on the product label. This number indicates that the sunscreen has met the required standards and has been registered with the TGA.

The AUST L number serves as a reassurance to consumers that the sunscreen product they are purchasing has been tested and approved for use as a sun protection measure. When it comes to claiming a tax deduction for sunscreen expenses, the ATO requires that the sunscreen product must have an AUST L number to be eligible.

To confirm whether a sunscreen product has been given an ARTG ID, you can visit the Therapeutic Goods Administration’s website. It’s crucial to note that you cannot claim a deduction for a cosmetic product with added sunblock protection unless it also has an AUST L number.

 

Hats

You can claim a tax deduction for hats and other headgear specifically designed for sun protection, provided your occupational duties expose you to the sun.

 

Deductible amount

It's worth noting that if you use your sunglasses or other sun protection items for both work and personal purposes, you'll need to apportion the expense accordingly. For instance, if your $300 sunglasses are used 50% of the time for private use, your deduction would be calculated as $150.

While there is no specific limit on the cost of sunglasses for claiming a deduction, the ATO expects that if they exceed $300, they should last for more than 12 months. In such cases, you would need to claim the depreciation of the glasses over time, rather than the entire purchase price upfront.

Tax deduction eligibility

Division 30 of the ITAA 1997 outlines the criteria for tax deductibility of donations and gifts. The main criteria for deductibility is that the donation or gift must be made to a Deductible Gift Recipient (DGR), unless it is an eligible political donation. You can check whether an organisation is a DGR via ABN Lookup - DGR. Gifts of money must be $2 or more. You can claim up to $10 of donations without receipts but you should keep receipts for claims of more than $10.

 

Your gift or donation must be genuinely voluntary. This means that you don't receive any material benefit as a result. If you receive a token item for your donation you can still claim a deduction. Token items are things of no material value that are used to promote the DGR, such as lapel pins, wristbands and stickers.

Gifts of property or shares

Property above $5,000
If the property's value exceeds $5,000, and it was not purchased within the last 12 months; you can claim the entire property value as a tax deduction. The ATO determines the property's value.

 

Property purchased within the last 12 months
If the property was purchased within the last 12 months, you have two options for claiming a tax deduction:

• You can claim the property's market value on the day it was donated. In this case, you can set the property's market value yourself rather than relying on the ATO's valuation. Expenses incurred for the property valuation are tax deductible if the valuation was explicitly conducted for claiming the tax deduction.
• Alternatively, you can claim the amount you paid for the property.

Shares
You can claim the market value of the shares as a tax deduction if the value falls between $2 and $5,000.

Political donations

Political gifts or contributions need to be made in a personal capacity to be tax deductible. Businesses cannot claim deductions for contributions and gifts to political parties, members and candidates including payments incurred in deriving assessable income.

 

The recipient must be one of the following:

• a political party registered under Commonwealth, state or territory legislation
• an independent member of the Commonwealth Parliament, a state parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly of the Australian Capital Territory
• an independent candidate for the Commonwealth Parliament, a state parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly of the Australian Capital Territory

If you pay a membership subscription to a registered political party, you can claim it as a tax deduction.

 

The most you can claim in an income year is:

• $1,500 for contributions and gifts to political parties
• $1,500 for contributions and gifts to independent candidates and members.

The amount of the deduction for a contribution or gift of property is either the market value of the property on the day the contribution or gift was made or the amount the individual paid for the property, whichever is less.

Cultural Gifts Program

Under the Cultural Gifts Program you can donate property to the Australiana Fund, a public library, art gallery or museum in Australia, and the Australian Government for Artbank. With the exception of the Australiana Fund and Artbank, the recipient of the gift must be a DGR.

 

You can donate property, other than an estate, interest in land or interest in a building or part of a building. Examples of tax deductible gifts which qualify under the Cultural Gifts Program include Indigenous arts, cultural artefacts, natural and scientific materials, film and social history pieces, paintings, manuscripts, books, antiques, jewellery.

Donations and gifts that can't be claimed as a tax deduction

Examples of non deductible donations include:

• Lottery tickets, raffle entries, or art union tickets.
• Fundraising items like chocolates or keyrings with advertised prices.
• Club memberships.
• Costs for attending fundraising dinners.
• Payments made to a school building fund in exchange for benefits or advantages, such as avoiding school fee increases or securing a spot on a waiting list.
• Gifts given to family and friends, irrespective of the reason.
• Donations made under salary sacrifice arrangements.
• Donations made under a will.

Donations made through social media platforms, crowdfunding platforms, or memberships such as club memberships are not eligible for tax deductions unless they are made to a DGR.

Union fees

Union fees are tax deductible if they relate to your employment and membership is voluntary. If union membership is a condition of the employment agreement, the union fees are not tax deductible.

 

Membership fees

Annual employment related membership fees are tax deductible.

 

If you're required to have a practising certificate, professional membership or accreditation before you can be employed in an occupation, the initial cost of obtaining it isn't deductible. This is because you incurred the expense to enable you to start your employment, not during the course of your employment.

 

Airport lounge memberships such Qantas Club Membership are tax deductible to the extent they are work related. For example, if a Qantas Club membership is used 80% for work travel and 20% for private travel, only 80% of the Qantas Club membership fee can be claimed.

The deductibility of a police check depends on specific criteria, and some expenses are considered personal and cannot be claimed as a deduction.

 

One key factor to determine whether a police check is tax-deductible is whether the check was applied for while you were receiving an income based on that check. If you are applying for a police check as a prerequisite for a job, unfortunately, the expense cannot be tax deductible. The reason behind this is that the expense of a Police/Record Check is considered "too soon" to be considered for a deduction since the individual does not have an income at that point.

 

However, if you are applying for a police check as a current employee or while still receiving income for a specific role, you may be eligible for a tax deduction. The crucial consideration here is that the expense should be made while you are earning an income.

 

There are three essential criteria for claiming a tax deduction on a police check expense:

1. Non-refunded expense: The cost of the police check must not be refunded by your employer. If your employer does not sponsor or cover the cost of the police check, it may qualify for a tax deduction. However, it's important to note that not all expenses related to the police check application are tax-deductible. For instance, the cost of obtaining other private ID documents related to the background check is not tax-deductible.
2. Related to current employment: The deduction must be directly related to your earning income. If the police check is required for your current employment or to continue earning income in a specific role, it may be eligible for a tax deduction.
3. Documentation and proof: To claim a tax deduction, you need to keep records and receipts as proof of the expense. Valid tax invoices from the supplier of the goods or services are essential. These records should include information about the purchase, details of the supplier, cost of the material, and the date of purchase.

It's important to note that the tax deduction for a police check expense does not cover the cost of obtaining identification documents or any other prerequisites for the check. Expenses related to personal identification documents are considered personal and do not qualify for a tax deduction. For example, if a schoolteacher needs to renew their ID documents to apply for an updated police check, only the police check expense itself may be tax-deductible, provided the teacher still earns an income from teaching.

The same rules that determine tax deductiblity of new items also apply to purchases of second hand items. You can claim tax deductions for second hand items provided they are directly related to your income producing activities. If a second hand item is used solely for personal purposes, it cannot be claimed as a tax deduction.

 

If a second hand item has both work related and personal use, you can only claim a deduction for the work related use portion. You should keep records to differentiate between personal and business use. You should also retain receipts, invoices, or any other evidence of purchase to substantiate your claim in case of an audit.

 

Provided you meet the eligibility requirements above, you can claim an immediate deduction for the entire cost of an item if its value is $300 or less. If the second hand item is more than $300 you can claim the decline in value of an item over its effective life. You can look up a depreciation schedule that outlines the effective lives of various assets. You can claim a percentage of the item’s cost each year based on its effective life.

Sponsorships are often sought by local sporting clubs and community organizations. Sponsorship expenses are tax deductible if the taxpayer provides sponsorship with the expectation that it will generate future income through advertising. This deduction is by virtue of section 8-1 of the ITAA 1997.

 

Section 8-1 allows a deduction for all losses or outgoings to the extent that they are incurred in gaining or producing assessable income or are necessarily incurred in carrying on a business for the purpose of gaining or producing assessable income. No deduction is allowed to the extent that the losses or outgoings are of a capital, private or domestic nature or are necessarily incurred in gaining or producing exempt income.

 

For example, if a plumbing business sponsors a local netball team, including advertising on uniforms and at games, the sponsorship expenses would be deductible.

 

A sponsorship tax deduction is valid even if the expected income does not materialize, so long as there was a genuine intention of earning income as a result of the sponsorship.

 

Sponsorships of family or friends would not usually be tax deductible, as such arrangements are normally of a private or domestic nature and would not usually be done for the primary purpose of earning income.

 

Sponsorships of employees may be tax deductible, depending on the facts of the situation. Note that non cash benefits provided to employees may result in Fringe Benefits Tax (FBT) for the employer.

 

Sponsorship vs Donation

 

It's important to understand the distinction between sponsorships and donations when considering the tax implications. While sponsorships can be tax deductible, donations are subject to different rules. Donations are not tax deductible unless the recipient organization is registered as a Deductible Gift Recipient (DGR). DGRs are organizations entitled to receive tax-deductible gifts.

 

It is important to note that not all charities or sporting clubs are eligible for DGR endorsement. In fact, many charities and most sporting clubs are not registered as DGRs, making donations to such organisations ineligible for tax deductions.

 

The Australian Charities and Not-for-profits Commission (ACNC) is responsible for registering organizations as charities, while the ATO handles the endorsement of organizations as DGRs.

Art purchased for private purposes is not tax deductible.

 

Art purchased for business purposes may be tax deductible. The costs connected with using art to improve the ambiance of a commercial space, like an office, hotel, or restaurant may be tax deductible. To ensure that the primary usage is for business purposes rather than for personal enjoyment or decoration, it is crucial to create a clear connection between the art and the business.

 

To encourage people to donate cultural items to public art galleries, museums, libraries and archives in Australia, the Cultural Gifts Program offers tax incentives to donors. Under the Cultural Gifts Program you can donate property to:

• the Australiana Fund
• a public library in Australia
• a public museum in Australia
• a public art gallery in Australia
• an institution in Australia consisting of a public library, a public museum and a public art gallery or of any two of them
• the Australian Government for Artbank.

With the exception of the Australiana Fund and Artbank, the recipient of the gift must be a Deductible Gift Reciptient (DGR).

The DGR must ensure the gift is included in a collection it is maintaining or establishing.

You need to get a valuation of the property you are donating. The general rule is that the amount you can claim as a deduction is the average of two or more written valuations made by valuers approved by the Arts Secretary.

Gym fees are generally considered a private expense and are only tax deductible in very limited circumstances. To claim gym and fitness expenses, you must be required to maintain an extremely high level of fitness well above the general occupation standard and perform ongoing strenuous physical activities as an essential and regular part of your role.

 

For example, even members of the regular Australian Defence Force, police officers and firefighters normally can't claim their fitness expenses even though they are required to pass medical examinations and fitness tests to maintain their employment

 

If you are a professional athlete or fitness instructor you can claim your gym membership and other fitness related expenses such as fitness equipment.

 

Regardless of your circumstances, you can't claim a deduction for conventional clothing you use in the course of keeping fit. This includes such things as tracksuits, running or aerobic shoes, socks, T-shirts and shorts.

Church giving includes tithes and offerings. Tithing is a practice where you contribute ten percent of your income to support your church or religious community's activities, ministries, and charitable initiatives. Offerings are usually amounts given above and beyond tithes.

 

Church giving (including both tithes and offerings) is ineligible for tax deductions due to the following reasons:

• Personal Benefit: Church giving is considered to provide a personal and spiritual benefit to the individual contributing, rather than a direct charitable purpose that benefits the broader community.
• Specific Purpose: Church giving is primarily intended to support the operations, maintenance, and mission of the religious organisation rather than meeting the criteria of a Deductible Gift Recipient (DGR).

To obtain tax deductibility for at least some church giving, many churches in Australia establish a charitable trust e.g. a building fund. By directing donations through this trust, the contributions can gain 100% tax deductibility. This means that individuals who give to a church through a charitable trust can potentially claim their contributions as tax deductions.

• Life insurance is not tax deductible.
• Trauma and permanent disability insurance (TPD) is not tax deductible.
• Private health insurance is not tax deductible.
• Income protection insurance is tax deductible if paid by you personally. If paid by your superannuation fund, only the superannuation fund can claim a deduction.
• Professional indemnity insurance is tax deductible.
• Public liability insurance is tax deductible.
• Landlord insurance is tax deductible.
• Lender's mortgage insurance is tax deductible over a 5 year period or the term of the loan, whichever is shorter. See our Investment Property Tax article for details.
• Home insurance is tax deductible if it relates to an investment property.
• Car insurance is tax deductible to the extent it is work related. See our Car Tax Deductions article for details.

 

Note: Please seek professional tax advice as to your personal situation as the above advice is general in nature.

Legal fees for individuals

Legal fees that are incurred to earn assessable income are generally eligible for tax deductions. For example, individuals who own investment properties can claim tax deductions for legal expenses directly related to the management, maintenance, or acquisition of these properties. This may include legal fees incurred for lease agreements, property disputes, or property related transactions.

 

Legal fees of a private nature are not deductible for individuals. For example, personal matters such as family court proceedings or personal legal disputes unrelated to income generating activities.

 

Legal expenses with specific deductibility rules

Business Lease Expenses
If you incur costs for preparing, registering, and stamping a lease agreement, these expenses may be deductible if the property is used or will be used for earning assessable income. Keeping accurate records and ensuring a clear connection between the lease expenses and your business operations is crucial.

Valuation Expenses
When valuation fees are paid to assess the value of a business, they are generally considered capital costs and not eligible for immediate deduction. However, suppose the valuation is used to support a loan application for business purposes. In that case, the expenses can be claimed as borrowing costs immediately or over the life of the loan, depending on the specific circumstances.

Fines and Breaches of the Law
Generally, fines or penalties imposed due to a breach of any Australian or foreign law are not deductible. However, the costs incurred in defending such actions may be deductible.

Deductible legal fees for business

To be tax deductible, legal fees must have a direct connection to the operation of a business and the generation of assessable income. However, there are certain conditions that determine the deductibility of these expenses. One key aspect to consider is the classification of costs as capital, revenue, private or domestic.

 

• Legal fees arising from capital expenses, such as acquiring a business or business premises, are typically non deductible.
• Legal costs related to earning exempt income or private legal matters are also non deductible.

Examples

• When faced with a wrongful dismissal claim by former employees or directors, businesses can claim legal fees incurred in their defense as deductions.
• Should a company board face a defamation action, the legal expenses involved can be claimed as deductions.
• Businesses can seek deductions for legal fees to pursue workers’ compensation claims, ensuring their employees’ rights are protected.
• If a neighborhood development potentially impacts a business, legal expenses incurred in opposing it can be claimed as deductions.
• In cases where business funds have been misappropriated, the legal fees associated with their recovery are deductible.
• Businesses can claim deductions for legal expenses incurred in evicting tenants who have defaulted on their rent payments.
• Legal fees incurred in defending the unauthorized use of trademarks, and protecting a business’s brand identity, can be claimed as deductions.

Non deductible legal fees for business

Here are some key non deductible legal expenses to be aware of:

• Legal fees for negotiating employment contracts with a new employer are typically not tax deductible as they are considered personal expenses unrelated to your business operations.
• Legal fees for defending driving charges unrelated to your company’s business activities are generally not eligible for tax deductions. These are personal expenses. They do not directly contribute to your business’s assessable income.
• Expenses related to defending charges of sexual harassment or racial vilification that occur within your workplace are typically not deductible. Again, they are personal.
• Legal expenses incurred for disputing redundancy payouts or attempting to increase them are generally not tax deductible. These expenses are considered personal matters between you as the employer and your employees rather than directly related to your business operations.

To ensure the tax deductibility of a client gift, you should give the gift with the expectation of generating continuing work or custom from the client. It means you must have a direct business related purpose for giving the gift, such as building goodwill or fostering future business relationships. You can't just give gifts to your friends and claim a tax deduction. If your friends are also business clients, the gift may be tax deductible depending on the circumstances.

 

Non entertainment gifts

Non entertainment gifts are items or gestures that cater to your recipient's preferences and needs, prioritizing purposes beyond entertainment or recreation.

 

Examples of non entertainment gifts are:

• Gift hampers
• Bottles of champagne, wine, or whisky
• Flowers or plants
• Gift vouchers (for groceries, health & wellness, books, etc.)
• Computer, iPad, or TV equipment

Entertainment gifts

You cannot claim a tax deduction for client entertainment gifts. Entertainment gifts are gifts are specifically designed to provide enjoyable and engaging experiences to recipients. Here are some examples of gifts that fall under this category:

• Tickets to theaters
• Live plays
• Sporting events
• Movies
• Holiday airline tickets
• Admission tickets to amusement centers

See our Entertainment Tax Deductions article for details on the tax deductibility of entertainment related expenses in particular situations.

Here are some common tax deductions that chefs may be eligible for:

• Work-related expenses: You can claim deductions for expenses directly related to your work as a chef. This may include the cost of purchasing and maintaining work-related tools, such as knives, utensils, kitchen equipment, and chef uniforms.
• Work-related clothing and laundry expenses: If you are required to wear specific uniforms or protective clothing for work, you can claim deductions for the costs of purchasing, cleaning, and maintaining these items. This includes the cost of laundering and dry cleaning.
• Professional membership fees: If you are a member of professional bodies or associations related to your occupation as a chef, the fees you pay for membership can be claimed as a deduction.
• Work-related education and training: If you undertake any work-related courses, training programs, or workshops to enhance your culinary skills or expand your knowledge as a chef, the associated expenses may be tax deductible. This can include course fees, textbooks, and travel expenses if required.
• Travel expenses: If you are required to travel for work-related purposes, such as attending culinary competitions, food expos, or off-site catering events, you may be able to claim deductions for the expenses incurred. This can include travel fares, accommodation costs, and meals if they are necessary and directly related to your work.
• Home office expenses: If you have a dedicated home office or workspace used for managing your work-related tasks, such as menu planning or administrative work, you may be eligible to claim deductions for a portion of your home office expenses. This can include expenses such as utilities, internet fees, and depreciation of office equipment.

Here are some tax deductions that defence personnel may be eligible for:

Travel expenses 

Travel expenses are a common aspect of the life of defence personnel, given the nature of their duties and deployments. The good news is that you may be eligible for tax deductions on various travel-related expenses.

Defence personnel often experience frequent relocations due to postings and deployments. The good news is that you can claim deductions for certain relocation costs, such as expenses for packing and transporting your personal belongings. Additionally, if you sell your former residence due to relocation, you may be eligible for capital gains tax concessions.

When deployed away from your usual place of work, you may be entitled to claim deductions for travel expenses. This includes costs for flights, accommodation, meals, and incidentals. However, it’s important to maintain proper records to substantiate your claims, such as travel itineraries, receipts, and deployment orders.

If you are a reservist and travel more than 100 kilometers from your home for duties, you can claim deductions for travel expenses. This includes costs for transport, meals, and accommodation. Remember that you can only claim deductions for the additional expenses incurred due to your reservist duties.

Self education expenses

Self education expenses can play a role in the professional development of defence personnel, and the Australian tax system acknowledges the significance of ongoing learning and skill enhancement.

As a defence personnel member, you may undertake specific education courses related to your duties or career advancement. The expenses incurred for such courses, including tuition fees, textbooks, and travel costs, can be tax deductions. It’s important to ensure that the courses directly relate to your role and improve your skills in the defence industry.

Uniform and laundry expenses 

Uniform and laundry expenses are a significant consideration for defence personnel, and it’s reassuring to know that you can benefit from tax deductions in this area.

One of the significant advantages for defence personnel is the ability to claim expenses related to military uniforms. You can deduct the cost of purchasing and maintaining your uniforms, including shirts, trousers, boots, and badges. However, it’s important to note that you can only claim deductions for uniforms unique to your role and unsuitable for everyday wear.

In addition to claiming expenses for purchasing uniforms, you can deduct the costs incurred in cleaning and maintaining them. This includes expenses for dry cleaning, laundry, and repairs. Remember to keep detailed records and retain receipts to substantiate your claims.

Vehicle and travel expenses 

If you use your vehicle for work-related purposes, you may be eligible to claim deductions for vehicle expenses. This includes fuel costs, maintenance and repairs, registration fees, and insurance premiums. Additionally, if you are required to travel between different work locations, you can claim deductions for travel expenses, such as mileage or public transportation costs.

Deductions for phone and internet usage

In the digital age, communication is essential, and defence personnel often use their personal phones and internet connections for work-related purposes. You can claim deductions for the portion of expenses that are attributable to work usage. This requires recording work-related calls, messages, and data usage.

Claiming tools and equipment expenses

If you purchase tools, equipment, or protective gear for your defence duties, you can claim deductions for the cost of these items. This includes boots, safety vests, specialized tools, and other work-related equipment.

Here are some common tax deductions that doctors in Australia may be eligible for:

• Work-related expenses: You can claim deductions for expenses directly related to your work as a doctor. This may include the cost of purchasing and maintaining medical equipment, stethoscopes, diagnostic tools, and professional reference books.
• Professional membership fees: If you are a member of professional bodies or medical associations, the fees you pay for membership can be claimed as a deduction.
• Continuing professional development (CPD) expenses: If you undertake CPD activities to maintain or enhance your professional knowledge and skills, the associated costs may be tax deductible. This can include course fees, conference registration fees, travel expenses, and accommodation costs.
• Professional indemnity insurance: The premiums you pay for professional indemnity insurance coverage can be claimed as a deduction.
• Home office expenses: If you have a dedicated home office or workspace used for managing your medical practice, you may be eligible to claim deductions for a portion of your home office expenses. This can include expenses such as utilities, internet fees, and depreciation of office equipment.
• Travel expenses: If you are required to travel for work-related purposes, such as attending conferences or visiting patients in different locations, you may be able to claim deductions for the expenses incurred. This can include travel fares, accommodation costs, and meals if they are necessary and directly related to your work.

Here are some common tax deductions that engineers in Australia may be eligible for:

• Work-related expenses: You can claim deductions for work-related expenses directly related to your work as an engineer. This may include the cost of purchasing and maintaining work-related tools, equipment, technical books, and reference materials.
• Work-related education and training: If you undertake any work-related courses, training programs, or workshops to enhance your engineering skills or knowledge, the associated expenses may be tax deductible. This can include course fees, textbooks, and travel expenses if required.
• Professional membership fees: If you are a member of professional bodies or associations related to your occupation as an engineer, the fees you pay for membership can be claimed as a deduction.
• Home office expenses: If you have a dedicated home office or workspace used for managing your work-related tasks, such as design work, calculations, or drafting, you may be eligible to claim deductions for a portion of your home office expenses. This can include expenses such as utilities, internet fees, and depreciation of office equipment.
• Travel expenses: If you are required to travel for work-related purposes, such as visiting project sites, attending meetings or conferences, or conducting inspections, you may be able to claim deductions for the expenses incurred. This can include travel fares, accommodation costs, and meals if they are necessary and directly related to your work.
• Union and professional association fees: If you are a member of a union or professional association relevant to your occupation as an engineer, the fees you pay for membership can be claimed as a deduction.

Here are some common tax deductions that lawyers in Australia may be eligible for:

Home office expenses 

Many lawyers have established home offices with the increasing prevalence of remote work. If you use a portion of your home exclusively for work-related activities, you may be eligible to claim deductions for home office expenses. These deductions can include a portion of rent, mortgage interest, utilities, and depreciation on office equipment.

If you’re a renter, you may be able to claim a portion of your rent as a deduction. On the other hand, homeowners can claim a portion of their mortgage interest. Remember, this can only be applied to the proportion of your home used for business purposes.

Professional memberships and subscriptions  

Lawyers often join professional associations and subscribe to industry publications to stay updated with the latest legal developments. The fees paid for these memberships and subscriptions are generally tax-deductible, relating to maintaining and improving professional knowledge and skills.

Subscriptions to legal publications, journals, online databases, or research services can also be tax-deductible. These subscriptions help you stay informed about legal updates, precedents, and industry news, enabling you to provide the best possible service to your clients.

Continuing professional development (CPD) expenses 

The legal profession places great importance on ongoing professional development. Whether you attend seminars, conferences, or workshops, the costs associated with these activities are generally tax-deductible. Keep records of the CPD events you attend, including registration fees, travel expenses, accommodation, and meals.

Legal library and research expenses 

Maintaining an up-to-date legal library is crucial for lawyers. You can claim tax deductions for the purchase or subscription costs of legal textbooks, legal databases, and research materials directly related to your professional work.

Expenses related to research software, legal case management systems, and other tools specifically used for legal research and analysis may also be eligible for tax deductions.

Professional indemnity insurance

Professional indemnity insurance is a crucial aspect of practising law. It offers protection for both you and your clients in the event of professional negligence, errors, or omissions that may occur during the course of your legal practice. Fortunately, the premiums you pay for professional indemnity insurance are generally tax-deductible expenses.

As a lawyer, you must safeguard yourself against potential claims or lawsuits that could arise from your professional activities. Professional indemnity insurance provides financial coverage for legal costs, damages, and compensation that may be awarded to clients affected by professional mistakes.

Travel and transformation expenses

Lawyers often travel to meet clients, attend court hearings, or engage in settlement negotiations. Keep track of your travel expenses, including airfare, accommodation, meals, and ground transportation. Deductions can also be claimed for car expenses, such as fuel, maintenance, and depreciation if you use your vehicle for work-related purposes.

Marketing and advertising costs

Promoting your legal services is essential for attracting clients. Expenses related to marketing and advertising, such as website development, online advertising, business cards, brochures, and promotional events, are generally tax-deductible. Keep invoices and receipts to substantiate these expenses.

These expenses can be deducted if you invest in creating or updating your law firm’s website, including design, hosting, and maintenance fees. Your website is often the first point of contact for potential clients, making it an essential marketing tool.

Legal and professional fees

Legal and professional fees are an integral part of running a law practice. Whether you engage other professionals, such as accountants or consultants, or outsource certain legal tasks to external service providers, your fees are generally tax-deductible.

As a lawyer, you understand the importance of seeking expert advice and assistance to support your practice. The fees you pay to these professionals can vary depending on the nature and complexity of the services provided.

Work-related education expenses

As a lawyer, continuing education and skill development are essential to staying at the top of your game. The good news is that many work-related education expenses can be tax-deductible. If you undertake further education or training to enhance your legal skills and knowledge, you may be eligible to claim deductions for associated expenses.

Deductions nurses can potentially claim

Overtime meal expenses

If you receive a meal allowance from your employer that is based on an industrial legislation, award, or agreement and that allowance is reflected separately on your PAYG certificate, you may be able to claim the cost of meals when working overtime. Without keeping receipts, you can claim the full cost of the meal or the maximum allowed by the Australian Taxation Office. Any amounts claimed in excess of that must be accompanied by receipts.

Travel expenses

If you are traveling to or from meetings, seminars, conferences, or training that are not being held at your regular place of employment, you may be able to claim the cost of your trip (including any parking, tolls, taxis, and public transportation).

If you must spend the night away from home for the reasons mentioned above, you may be able to claim a tax deduction for the cost of your lodging and any meals you ate.

Car expenses

If you use your personal vehicle for work-related activities, such as traveling to conferences, meetings, or training sessions that are not hosted at your regular place of employment or seeing patients in their homes, you may be able to deduct the expense of the vehicle. You must keep a trip log if you intend to claim reimbursement for the expense of using your own vehicle so that you can estimate the distance you traveled.

Uniforms and protective clothing

You may deduct the price of a uniform that is unique to your line of work.

There are a variety of protective clothing products that can be deducted from your taxes, such as stockings and non-slip nursing shoes.

Any of the aforementioned work-related or protective clothing that you rent, fix, or clean can be written off.

Equipment and tools

Typical equipment and tools eligible for a tax deduction for teachers include:

• Fob watches
• Medical tools and implements
• Electronic equipment such as computers and mobile phones
• Stationery such as diaries, organisers, and log books
• Briefcases and laptop carry bags

Other work-related expenses

There are a number of other work related expenses that may be claimed as tax deductions by teachers, including:

• Registration fees
• Nursing association or union fees
• Annual practicing certificate
• Agency commission fees
• Subscriptions to professional journals and magazines

Deductions you can not claim

• Regardless of the distance traveled or if you work outside of regular business hours, you cannot deduct the cost of your commute from home to work and vice versa for car expenditures.\You cannot deduct the cost of purchasing, renting, mending, or cleaning the regular attire you wear to work for clothing and laundry expenses. This also applies to shoes.
• You cannot claim phone, data, or internet costs for talking with your manager or for reviewing your paystubs, income statements, rosters, etc.
• When it comes to self education and study, you cannot deduct costs if the same broad themes are covered or if the results will be utilized to help you land a new employment. This also holds true if your company pays for your schooling and self education expenses.
• Private subscriptions, immunizations, flu shots, and childcare—even if you have to pay for them because of your job—are additional costs. This holds true even if your company pays your expenditures.

Here are some key tax deductions and allowances available to police officers:

Overtime meal expenses

You can claim the cost of meals when working overtime provided you have received a meal allowance from your employer which is based on an industrial law, award or agreement and that allowance is shown separately on your PAYG certificate. You can claim the actual cost of the meal or up to the Australian Taxation Office allowable limit without retaining receipts. Amounts claimed over that amount will need to be supported with receipts.

Travel expenses

You may claim the cost of travel (including any parking, tolls, taxis and public transport), if you are travelling to or from meetings, seminars, conferences, or training that is not being held at your normal station.

If you are required to stay away from home overnight for the purposes listed above, you may be eligible for a tax claim for the cost of accommodation and any meals consumed.

Car expenses

You may claim the cost of your personal car if it is used for work purposes, including travel to meetings, conferences or training that is not held at your normal station. If you do plan on claiming the cost of using your personal vehicle, you will need to keep a diary of the number of kilometres travelled.

Uniforms and protective clothing

You may claim the cost of your police uniform (including physical training clothing that is unique and distinctive to the Police Department).

There are a few protective clothing items that you may claim as a tax deduction e.g., gloves, goggles, safety glasses, sun protection items such as sunscreen, hats and sunglasses.

You can claim the cost of renting, repairing and cleaning any of the eligible work-related or protective clothing mentioned above.

Equipment and tools

Typical equipment and tools eligible for a tax deduction include:

• Equipment such as electronic organisers, laptop computers and mobile phones.
• Stopwatch or other watch with special characteristics (for example, specialty watches that are required for diving)
• Equipment and supplies, including ammunition, bullet proof jackets and vests, or body armour, gauntlets, holsters, hand grips, handcuffs, holders, pouches, utility belts, and gun cleaning and maintenance materials.
• The cost of insuring your tools and equipment can also be claimed as police tax deductions.

Other work-related expenses

There are a few other work-related expenses that may be claimed as tax deductions including:

• Annual Police Association membership fees
• Magazines or professional publications
• Telephone and internet fees (for the work-related portion only)
• Home office expenses
• The cost of payments made to informants (provided that the payments are authorised under the policies of your employing police service, you can prove you paid the expense, and you weren’t reimbursed for the cost. Payments can include cash or goods, such as cigarettes, food, or a cup of coffee)
• The cost of maintaining and training police dogs, if you are at all liable to contribute to such costs.
• The cost of renewing any work-related licences, but not including your normal driver’s licence.

Here are some tax deductions that real estate agents can claim:

Advertisement costs

In the real estate business, advertising is an integral part. As a result, you can deduct your advertising costs through signs, newspapers, and letterbox drops, among other media. However, you can only deduct this expense if your income is based on commissions rather than a fixed salary.

Motor vehicle expenses

Real estate employees move around for their work. You can claim the cost if you have to drive to an open house, show clients a new home, visit clients or even sites. It is impossible to deduct the cost of getting to and from work.

Regarding tax deductions for real estate employees, knowing the expenses you can claim, especially motor vehicle usage, is important. If your total kilometers travelled exceed 5000km, you may deduct costs: motor vehicle depreciation, renting, fuel, registration and insurance, repairs and maintenance, cleaning, etc. An established rate is utilised when claiming fewer than 5000 kilometres; the only document necessary is an authorised logbook from the employer.

Work clothing

You can deduct the price of buying, maintaining, and repairing a specialised uniform that is required to wear at work and displays your employer’s logo. It must be clothing that identifies you as an employee; this requirement does not apply to informal clothes like blue shirts and pants.

Self-education costs

You can deduct your self-education expenditures as a real estate professional, including the costs of training sessions and conferences. These must, however, be connected to your line of work. By taking advantage of this tax deduction for real estate employees, you can further invest in your career growth while reducing your taxable income.

Customer incentives

The goal of salespeople and property managers is to maintain satisfied clients. If you earn through commissions, you can claim the costs of purchasing gifts for your clients. The monetary rewards must be connected to your job.

Other supplementary tax deductions for real estate employees include telephone, internet, interstate travel, seminars, taxi travel, property books, periodicals, journals, eyewear if working outside, stationary, and laptops.

Here are some common tax deductions that retail workers in Australia may be eligible for:

• Work-related expenses: You can claim deductions for expenses directly related to your work as a retail worker. This may include the cost of purchasing and maintaining work-related tools, such as uniforms, name tags, safety shoes, and necessary equipment.
• Work-related clothing and laundry expenses: If you are required to wear specific uniforms or clothing for work and are responsible for their cleaning and maintenance, you can claim deductions for the costs incurred in keeping them clean and in good condition. This includes the cost of laundering and dry cleaning.
• Union and professional association fees: If you are a member of a union or professional association relevant to your occupation as a retail worker, the fees you pay for membership can be claimed as a deduction.
• Work-related education and training: If you undertake any work-related courses, training programs, or workshops to enhance your skills or knowledge as a retail worker, the associated expenses may be tax deductible. This can include course fees, textbooks, and travel expenses if required.
• Home office expenses: If you have a dedicated home office or workspace used for managing your work-related tasks, such as administrative work, roster planning, or inventory management, you may be eligible to claim deductions for a portion of your home office expenses. This can include expenses such as utilities, internet fees, and depreciation of office equipment.
• Travel expenses: If you are required to travel for work-related purposes, such as attending meetings, training sessions, or working at different store locations, you may be able to claim deductions for the expenses incurred. This can include travel fares, accommodation costs, and meals if they are necessary and directly related to your work.

Here are some common tax deductions that support workers may be eligible for:

• Work-related expenses: You can claim deductions for expenses directly related to your work as a disability support worker. This may include the cost of purchasing and maintaining work-related equipment, such as specialized tools, aids, or devices required for assisting individuals with disabilities.
• Travel expenses: If you are required to travel for work purposes, such as visiting clients or attending training sessions, you may be able to claim deductions for the expenses incurred. This can include travel fares, parking fees, tolls, and accommodation costs if necessary. It’s important to keep records and receipts to support your claims.
• Protective clothing: If you are required to wear protective clothing or uniforms specific to your role as a disability support worker, you can claim a deduction for the cost of purchasing and cleaning these items e.g. non slip shoes.
• Union and professional association fees: If you are a member of a union or professional association related to your work as a disability support worker, the fees you pay for membership can be claimed as a deduction.
• Training and professional development: If you undertake any training or courses such as first aid, occupational health & safety (OH&S), wound care, treatment updates to improve your skills as a disability support worker, the associated costs may be tax deductible. This can include course fees, textbooks, travel expenses, and accommodation if required.

Tax deductions teachers may be able to claim

Overtime meal expenses

If you receive a meal allowance from your employer that is based on an industrial legislation, award, or agreement and that allowance is reflected separately on your PAYG certificate, you may be able to claim the cost of meals when working overtime. Without keeping receipts, you can claim the full cost of the meal or the maximum allowed by the Australian Taxation Office. Any amounts claimed in excess of that must be accompanied by receipts.

Travel expenses

If you are traveling to or from meetings, seminars, conferences, or training that are not being held at your regular place of employment, you may be able to claim the cost of your trip (including any parking, tolls, taxis, and public transportation).

If you must spend the night away from home for the reasons mentioned above, you may be able to claim a tax deduction for the cost of your lodging and any meals you ate.

Uniforms and protective clothing

As a teacher, you may deduct the price of your uniform as long as it bears the emblem of your job.

You can deduct a number of protective clothing items that are specifically for teachers on your taxes, such as safety gear like goggles and gloves, clothing for sun protection, and sunscreen.

Any of the aforementioned qualified work-related or protective apparel can be claimed, together with the expense of renting, maintaining, and cleaning it.

Equipment and tools

Typical tools and equipment that teachers can deduct from their taxes include:

• Technology includes laptops, iPads, and mobile phones.
• Pens and paper, including planners, diaries, and logbooks
• Carry bags for laptops and briefcases

Other work-related expenses

Teachers may deduct a variety of additional costs linked to their jobs from their taxes, such as:

• Union dues (such as those to the Teachers Federation) and membership fees
• Journal and magazine subscriptions of a professional nature
• Newspapers bought for classroom use
• Expenses related to a home office (see Home Office Expenses)
• Books about education and references
• A stopwatch
• Fees for conferences and seminars
• Internet and phone charges (just for the fraction connected to work).

Tax deductions you can not claim

• Car expenses
• The expense of travel to and from work and vice versa is not admissible. No matter how close or far you live from your workplace, this still holds true. If you work after hours, it still applies to you. An illustration of the latter would be if you had to attend a parent-teacher interview that took place after work hours.
• Clothing expenses
• This holds true whether you purchase the same, hire a cleaner, or decide to have it cleaned for your regular job attire. This also applies to the shoes you wear to work.
• Self-education expenses
• If your self-educationis of a general character or if you are only paying for it to get qualified for a particular job, you cannot claim the costs.
• Work from home expenses
• Even if milk, tea, or coffee are provided free of charge at work, you cannot claim expenditures for these items or other common household commodities. Similarly, any item provided by your employer, such as laptops and cell phones, cannot also be claimed. Finally, you are not permitted to submit a claim for products that your companyhas already paid for.
• Other expenses
• Gifts that you purchase for your pupils, costs that they would have incurred had you not chosen to cover them, vaccines, and flu injections are all exempt from being written off as expenses.

Here are some tax deductions that tradies may be able to claim:

Tools and equipment

As a tradie, your tools and equipment are the backbone of your trade. The good news is that you can claim tax deductions for the cost of buying, repairing, and insuring them. This includes power tools, hand tools, safety gear, and even small machinery. Keep accurate records of your purchases, receipts, and invoices to substantiate your claims during tax time.

Vehicle expenses

As a tradie, your vehicle is not just a mode of transportation; your trusty companion carries you from one job site to another. The good news is that you can claim tax deductions for various vehicle expenses, helping you offset some of the costs of keeping your wheels turning.

First off, let’s talk about fuel. If you use your vehicle for work-related purposes, such as travelling to job sites or picking up supplies, you can claim a deduction for the fuel expenses. Remember to keep accurate records of your fuel purchases, including receipts or logbooks, to substantiate your claims.

Maintenance and repairs are another deductible expense. Whether getting an oil change, replacing worn-out tires, or fixing a faulty engine, the costs incurred in keeping your vehicle in good working order can be deducted. Just keep all the receipts and invoices as proof of the expenses.

Protective clothing and uniforms

Safety is paramount in the trades, and the cost of purchasing and maintaining protective clothing and uniforms can add up. The good news is that you can claim tax deductions for these expenses. This includes safety boots, gloves, hard hats, high-visibility clothing, and even laundering costs. However, it’s important to note that you can only claim for clothing specific to your trade and not everyday wear.

Training and education

Staying up-to-date with the latest techniques and regulations is crucial for tradies to provide high-quality services. The costs associated with training courses, seminars, conferences, and professional development can be tax deductions. Whether attending a safety certification program or learning a new skill, keep records of your expenses and the relevance of the education to your trade.

Home office expenses

Many tradies operate their businesses from home, using a designated area as their office. If you work from home, you may be eligible to claim deductions for a portion of your household expenses, such as electricity, internet, phone bills, and even depreciation of office equipment. However, it’s important to note that you can only claim the portion of these expenses that directly relates to your business activities.

Travel expenses

You can claim tax deductions for travel expenses if your work requires travel to different job sites. This includes costs such as accommodation, meals, and transportation. However, keeping detailed records and receipts is crucial to substantiate your claims. Remember, you can only claim expenses directly related to your work, and personal expenses are not eligible for deductions.

Insurance premiums

As a tradie, you understand the importance of being prepared for unexpected situations. That’s where insurance comes in. It provides financial protection and peace of mind in case accidents or mishaps occur on the job. The good news is that the premiums you pay for various types of insurance can be claimed as tax deductions, helping you mitigate some of the costs associated with safeguarding your business and livelihood.

One common type of insurance that tradies often need is public liability insurance. This coverage protects you if a third party (such as a client or a public member) suffers an injury or property damage due to your work. The premiums you pay for public liability insurance are generally tax-deductible, allowing you to offset some of the expenses associated with protecting yourself and your clients.

Another important insurance consideration is income protection insurance. This type of coverage provides you with a safety net in case you’re unable to work due to illness, injury, or disability. The premiums you pay for income protection insurance are also typically tax-deductible. By claiming deductions for these premiums, you can ensure you’re financially protected during unexpected periods of lost income.

Overtime meal expenses

If you receive a meal allowance from your employer that is based on an industrial legislation, award, or agreement and that allowance is reflected separately on your PAYG certificate, you may be able to claim the cost of meals when working overtime. Without keeping receipts, you can claim the full cost of the meal or the maximum allowed by the Australian Taxation Office. Any amounts claimed in excess of that must be accompanied by receipts.

Travel expenses

If you are going to or from meetings, seminars, conferences, or training that are not being held at your regular place of employment, you may be able to claim the cost of your trip (including any parking, tolls, taxis, and public transportation).

While driving the truck between your depot and the depot of your customer, you may also deduct the cost of parking fees, bridge tolls, and road tolls you paid (but NOT while travelling to and from work).

If you must spend the night away from home for the reasons mentioned above, you may be able to claim a tax deduction for the cost of your lodging and any meals you ate.

Car expenses

If you use your personal vehicle for work-related activities, such as travelling to conferences, meetings, or training sessions held away from your regular workplace, you may be able to deduct the cost of the vehicle. You must keep a log of your journey distance if you do intend to claim the cost of utilising your personal vehicle.

Uniforms and protective clothing

If it bears the emblem of your workplace, you may deduct the expense of specific work attire.

Some protective clothing items, such as overalls, gloves, goggles, masks, steel-capped boots, high visibility vests, and winter outdoor jackets, may be claimed as tax deductions. Other protective clothing items include those for sun protection, such as sunscreen, hats, sunglasses, and sun-protective shirts or jackets.

Any of the aforementioned qualified work-related or protective apparel can be claimed, together with the expense of renting, maintaining, and cleaning it.

Equipment and tools

Typical tools and equipment that qualify for a tax deduction include:

• Tools, a CB radio, a portable refrigerator, a sleeping bag, electronic organisers, laptop computers, and cell phones are examples of equipment.
• The price of any truck maintenance, spill cleanup, repairs, or repairs (if your employer does not reimburse you for these charges).
• Purchased items or supplies for use at work, such as safety gear, first aid materials, a backpack, or a belt bag.
• Stationery, a work bag or briefcase, a diary, and logbooks.

Other work-related expenses

Other costs associated with work that may be deducted from income include:

• Annual dues for unions or membership
• The price of maintaining any permits or licences needed for your job, outside your standard driver’s licence, for trucks or machinery.
• Magazines, books, or journals
• Internet and phone charges (just for the fraction connected to work).

If you work in the hospitality industry, then you need to know your tax deduction entitlements.

Overtime meal expenses

If you receive a meal allowance from your employer that is based on an industrial legislation, award, or agreement and that allowance is reflected separately on your payslip or income statement, you may be able to claim the cost of meals when working overtime.

Without keeping receipts, you can claim the full cost of the meal or the maximum allowed by the Australian Taxation Office (ATO). Any amounts claimed in excess of that must be accompanied by receipts.

Travel expenses

If you are going to or from meetings, seminars, conferences, or training that are not being held at your regular place of employment, you may be able to claim the cost of your trip (including any parking, tolls, taxis, and public transportation).

If you must spend the night away from home for the reasons mentioned above, you may be able to claim a tax deduction for the cost of your lodging and potentially some of the cost of meals you ate. See our Travel Tax Deductions article for more detailed information.

Car expenses

If you use your personal vehicle for work related activities, such as travelling between workplaces, to meetings or training sessions held away from your regular workplace, you may be able to deduct car expenses. You should keep a record of your kilometres travelled if you do intend to claim the cost of using your personal vehicle. See our Car Tax Deductions article for more detailed information.

Uniforms and protective clothing

If your work apparel and uniform have a corporate logo on them or are required to wear one, you may be able to claim the cost of such items as an expense.

You can submit a claim for apparel that is specialised to your line of work, such as chef’s chequered pants, chef’s jackets in black or white, and chef’s hats.

Additionally, you are eligible to get reimbursement for all protective gear, such as aprons, heat- and rubber-resistant gloves, and safety boots for culinary work.

Any of the aforementioned qualified work-related or protective apparel can be claimed, together with the expense of renting, maintaining, and cleaning it.

Equipment and tools

Typical tools and equipment deductible from taxes include:

• Knives, steels, tools, electronic organisers, laptop computers, and cell phones are examples of equipment.
• Purchased items or supplies for use at work, such as office supplies, a diary, a work bag, or a briefcase.
• The cost of insuring your tools of the trade.