Deductions you can claim | Australian Taxation Office

When completing your tax return, you're able to claim deductions for some expenses. Most are costs you incur to earn your employment income. Home>Individuals>Incomeanddeductions Showdownloadpdfcontrols Showprintcontrols ToggleListdropdownbutton Incomeanddeductions Typesofincome Incomeyoumustdeclare Employmentincome Superannuationpensionsandannuities Governmentpaymentsandallowances Investmentincome Business,partnershipandtrustincome Foreignandworldwideincome Otherincome Amountsyoudonotincludeasincome Deductionsyoucanclaim Transportandtravelexpenses Transportexpenses-tripsbetweenhomeandbetweenworkplaces Motorvehicleandcarexpenses Removalandrelocation Travelexpenses Travelallowancefortravelexpenses Travelallowanceexpensesandthereasonableamounts Accommodationexpenseswhentravellingforwork Awardtransportpayments Keepingtravelexpenserecords Travelallowancerecordkeepingexceptions Traveldiary Quarantineandtestingexpenseswhentravellingonwork Clothing,laundryanddry-cleaningexpenses Workingfromhomeexpenses Fixedratemethod Actualcostmethod Shortcutmethod Self-educationexpenses Tools,equipmentandotherassets Otherwork-relateddeductions Books,periodicalsanddigitalinformation Cashshortagesorclientbaddebts COVID-19testexpenses Phone,dataandinternetexpenses myGovIDexpenses Electionexpenses Glasses,contactlensesandprotectiveglasses Overtimemealexpenses Exceptionsforkeepingovertimemealexpensesrecords Projectpooldeductions Protectiveitems,equipmentandproducts Seminars,conferencesandtrainingcourses Unionfees,subscriptionstoassociationsandbargainingagentsfees Workingwithchildrenchecks Otherdeductions Costofmanagingtaxaffairs Giftsanddonations InterestchargedbytheATO CalculateandreportATOinterest Interest,dividendandotherinvestmentincomedeductions Personalsupercontributions UndeductedPurchasePriceofaforeignpensionorannuity Incomeprotectioninsurance Occupationandindustryspecificguides Offsetsandrebates Privatehealthinsurancerebateandoffset Governmentallowancesandpaymentsandthebeneficiarytaxoffset Offsetformaintaininganinvalidorinvalidcarer Lowandmiddleincomeearnertaxoffsets Medicalexpensestaxoffset Seniorsandpensionerstaxoffset Superrelatedtaxoffsets Zoneandoverseasforcestaxoffsets Lumpsumpaymentsinarrearstaxoffsets Claimingaforeignincometaxoffset Recordsyouneedtokeep Incometests Indetail Occupationandindustryspecificguides Adultindustryworkers-incomeandwork-relateddeductions Agriculturalworkers-incomeandwork-relateddeductions Apprenticesandtrainees-incomeandwork-relateddeductions AustralianDefenceForcemembers-incomeandwork-relateddeductions Busdrivers-incomeandwork-relateddeductions Buildingandconstructionemployees-incomeandwork-relateddeductions Callcentreoperators-incomeandwork-relateddeductions Cleaners-incomeandwork-relateddeductions Communityworkersanddirectcarers-incomeandwork-relateddeductions Doctor,specialistandothermedicalprofessionals-incomeandwork-relateddeductions Engineers-incomeandwork-relateddeductions Factoryworkers-incomeandwork-relateddeductions Firefighters-incomeandwork-relateddeductions Fitnessandsportingindustryemployees-incomeandwork-relateddeductions 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Salesandmarketingmanagers-incomeandwork-relateddeductions Teacherandeducationprofessionals-incomeandwork-relateddeductions Tradesperson-incomeandwork-relateddeductions Traindrivers-incomeandwork-relateddeductions Travelagentemployees-incomeandwork-relateddeductions Truckdrivers-incomeandwork-relateddeductions Compensationpayments Compensationpaidfromfinancialinstitutions RedressSchemepayments Paymentsofconflictedremuneration VolkswagenSkodaandAudiemissionssettlementpayments AustralianDefenceForcesoverseasservice Australiandefenceforcesdeployedoverseas Australia-UnitedStatesJointSpaceandDefenceProjects Educationandstudy Structuredsettlements Declineinvalueofdepreciatingassets Capitalallowances-$300immediatedeductiontests Transferringtheseniorsandpensionerstaxoffset Income ApplyingaforeignincometaxoffsetagainstMedicarelevyandMedicarelevysurcharge Attributedforeignincome ConvertingforeignincometoAustraliandollars Exemptforeignemploymentincome Extensionofduedateforcertainpaymentsofnon-residentwithholdingtax Foreignincomeexemptionfortemporaryresidents ForeignincomeofAustralianresidentsworkingoverseas Interestsinforeignentities Scholarshippaymentsandtax Taxationoftrustnetincome-non-residentbeneficiaries Yourincomeifyouareunder18yearsold Deductionsyoucanclaim Youcanclaimdeductionsforsomeexpensesyouincurinyourtaxreturn.Mostarework-relatedexpensesyouincurtoearnyourincomeasanemployee. Onthispage Work-relatedexpenses Otherdeductions Occupationandindustryspecificguides Managingyourdeductions Watch:Getyourdeductionsright Media:Getyourdeductionsrighthttp://tv.ato.gov.au/ato-tv/media?v=bd1bdiubgwof44ExternalLink(Duration:1:08) Work-relatedexpenses Toclaimadeductionforawork-relatedexpense,youmustmeetthe3 goldenrules: Youmusthavespentthemoneyyourselfandweren'treimbursed. Theexpensesmustdirectlyrelatetoearningyourincome. Youmusthavearecordtoproveit(usuallyareceipt). Youclaimtheseinyourtaxreturnatthe'Work-relatedexpense'sections. Iftheexpensewasforbothworkandprivatepurposes,youonlyclaimadeductionforthework-relateduse.Youcan'tclaimadeductionifyouremployerpaysfororreimbursesyouforanyofthesecosts.Ifwethinkyouremployermayreimburseyouforyourexpenseswemayaskthem. Accessfromthetablebelow,either: Awork-relatedexpensetofindoutwhatyoucanandcan'tclaimasadeduction,includingtherecordsyouneedasevidence–usethelinkintheleftcolumnofthetable. Asummaryofthecommonwork-relatedexpensesthatyoucandownloadasaPDFandprint–usethelinkintherightcolumnofthetable. Table:Work-relatedexpensesandsummaryposters Work-relatedexpense Deductionsummary–PDFdownload Motorvehicleandcarexpenses Carexpenses,(PDF,598KB)Thislinkwilldownloadafile Travelexpenses Travelexpenses(PDF,523KB)Thislinkwilldownloadafile Clothing,laundryanddry-cleaningexpenses Clothingandlaundry(PDF,845KB)Thislinkwilldownloadafile Self-educationexpenses Self-educationexpenses(PDF,290KB)Thislinkwilldownloadafile Wetranslatesomecommonexpensesinotherlanguagestohelppeoplefromnon-Englishspeakingbackgrounds.Tofindoutwhatsummariesareavailableinyourlanguage: selectyourlanguagefromtheotherlanguages'homepage selecttheheadingIndividuals checkthelist,ifasummaryisavailablealinkwillbeavailableonthispage. Formoreinformation,seeEmployeesguideforworkexpenses. Otherwork-relatedexpenses Youmaybeabletoclaimotherwork-relateddeductionsforexpensesyouincurinthecourseofearningyourincome. Youclaimtheseinyourtaxreturnasan'Otherwork-relatedexpense'. Commonclaimsatthissectioninthetaxreturninclude: Workingfromhomeexpenses COVID-19testexpenses Phone,dataandinternetexpenses Tools,equipmentandotherassets Unionfees,subscriptionstoassociationsandbargainingagentsfees Formoreinformation,seeEmployeesguideforworkexpenses. Otherexpenses Youmayalsobeabletoclaimadeductionforotherexpensesyouincurthatdon'trelatetoyourworkorincomeproducingactivities. Youclaimtheseinyourtaxreturnatthespecificexpensecategory(whereavailable)orasan'Otherdeduction'. Commonclaimsatthissectionincludeexpenses,suchas: Costofmanagingtaxaffairs Giftsanddonations Interest,dividendandotherinvestmentincomedeductions Incomeprotectioninsurance Occupationandindustryspecificguides Ouroccupationandindustryspecificguidesgiveyouinformationaboutincome,allowancesanddeductionsyoucanclaimforwork-relatedexpenses.Wetailorthesetoaddresscommonclaimsanderrorsinyouroccupationorindustry. Managingyourdeductions Youneedtokeeprecordsformostexpenseswhenyouclaimadeduction. YoucanusethemyDeductionstoolintheATOapptohelpkeeptrackofyour: work-relatedexpenses(suchas,vehicletrips) generalexpenses(suchas,giftsanddonations). Youcanuploadtheserecordsorsharethemwithataxagentattaxtimetomakelodgingyourtaxreturneasier. Whencompletingyourtaxreturn,you'reabletoclaimdeductionsforsomeexpenses.Mostarecostsyouincurtoearnyouremploymentincome.Lastmodified:01Apr2022QC31967