DEDUCTIONS
YOU CAN CLAIM
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CAR EXPENSES
You can claim the cost of using a car you own when you
drive:
• between separate jobs on the same day – for example,
driving from your job as a factory worker to your second
job as a bar assistant
• to and from an alternate workplace for the same
employer on the same day – for example, driving from
the warehouse to a job site.
In limited circumstances you can claim the cost of trips
between home and work, where you carry bulky tools or
equipment for work. You can claim a deduction for the cost
of these trips if:
• the tools or equipment are essential to perform your
employment duties the tools or equipment are bulky
and you don’t carry them merely as a matter of choice
• there is no secure storage for the items at the
workplace.You generally can’t claim the cost of trips between home
and work, even if you live a long way from your usual
workplace or work outside normal business hours – for
example, night or public holiday shifts.
CLOTHING EXPENSES
You can claim the cost of buying, hiring, repairing,
replacing or cleaning uniforms that are unique and
distinctive to your job – for example, a shirt with the
corporate logo on it worn as a compulsory uniform.You can claim clothing and footwear you wear to protect
yourself from the risk of injury or illness posed by your
income‑earning activities or the environment in which you
carry them out. To be considered protective, the items
must provide a sufficient degree of protection against that
risk – for example, gloves and steel‑cap boots.You can’t claim the cost of buying or cleaning
conventional clothing or plain uniforms worn at work, even
if you only wear it to work and your employer tells you to
wear it – for example, jeans, drill shirts or running shoes.
TO CLAIM A DEDUCTION FOR WORK‑RELATED EXPENSES
You can only claim the work‑related part of expenses. You can’t claim
a deduction for any part of the expense that relates to personal use.
You must have a record to prove it
You must have spent the money yourself and weren’t reimbursed
It must be directly related to earning your income
TOOLS AND EQUIPMENT EXPENSES
You can claim
• the tools and equipment you use for work, such as an air
compressor, drill or hammer
• tool insurance
• the cost of repairs to your tools and equipment.
If a tool or equipment costs:
• more than $300 – you can claim a deduction for the cost
over a number of years (decline in value)
• $300 or less – you can claim an immediate deduction for
the whole cost.You can’t claim tools and equipment that are supplied by
your employer or another person. If you also use the tools
and equipment for private purposes, you can only claim
the work‑related portion. You will also need to apportion
the cost of repairs between private and work‑related use
OTHER COMMON DEDUCTIBLE WORK‑
RELATED EXPENSES
You can claim the work‑related portion of other
expenses if they relate to your employment, including:
• union and professional association fees
• phone and internet costs, apportioned for private and
work use, with records showing a detailed usage pattern
• seminars, training and conferences
• technical or professional publications.You generally can’t claim a deduction if the cost:
• was met or reimbursed by your employer.
You also can’t claim private
expenses, such as iPods, music
subscriptions, childcare
fees or clothes for your
family.
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