You can claim travel expenses if you’re required to
travel away from your home overnight in the course
of performing your employment duties – for example,
travelling to another city to fight a fire. Travel expenses can
include meals, accommodation, transport and fares.

You can’t claim a deduction if the travel is paid for, or
you are reimbursed by your employer or another person.
Receiving an allowance from your employer doesn’t mean
you can automatically claim a deduction. You need to
be able to show you were away overnight, you spent the
money yourself, and the travel was directly related to
earning your employment income.

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

If you receive an overtime meal allowance under an
industrial law, award or agreement and it’s included in
your assessable income, you can claim the cost of a meal
that you buy and eat when you work overtime.

You can claim the work‑related portion of other
expenses if they relate to your employment, including:
• phone and internet costs
• any additional costs you incur to obtain a special licence
or condition on your licence in order to perform your
duties

You generally can’t claim a deduction for the cost of:
• fitness expenses, except if your role requires a
level of fitness well above ordinary firefighting
standards
• the cost of obtaining or
renewing your driver’s
licence, even if it is a
condition of your
employment.