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General work-related deductions

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Work expenses |  Relevance |  Rules and guidelines |  Professional deductions |  Bank fees |  Charity donations |  Clothing |  Evidence

Deductions can be a straightforward way to legitimately reduce your taxable income, as long as they are allowable and relevant to your profession.  Some of the expenses that you incur while doing your job, as well as some bank fees, charity donations and clothing expenses, may be able to be claimed.

Work expenses:
Here is a list of common work related expenses that may be able to be claimed, depending on your circumstances.
  • formal education courses provided by professional associations
  • seminars
  • journals, magazines, books
  • conferences or education workshops
  • tools and equipment
  • union fees
  • overtime meals
  • protective items such as sunscreen and sunglasses
  • computers and software (see also related story 'Claiming electronic devices')
  • telephone and home office expenses, and
  • premiums on income protection insurance

Is it relevant?
Before you run out to subscribe to a dozen monthly magazines on a variety of subjects, you'll need to ask yourself if they can be proven to be directly relevant to your job, or to earning your income. The Tax Office is quite thorough when checking that only the appropriate deductions are being made, and ensuring that the system is not being taken advantage of.

For example, a young, female engineer cannot claim the cost of an architectural or design magazine, but she can claim back a magazine like Engineering Week UK – because it's directly related to her job.

A further example of this is given on the Tax Office website. It provides a neater definition – "a truck driver can claim a deduction for a subscription to Australian Truckie magazine but cannot claim a deduction for subscribing to magazines with no specific occupational focus – for example, Wheels magazine."

Not claimable
  • expenses relating to critical illness, trauma or life insurance
  • entertainment
  • fines and penalties
  • child care expenses
  • social club fees.

See also our related article 'What you CAN'T claim'.

Rules to working it out:
  • the expenses must be incurred in the year you are claiming it (this is usually the year in which you make the payment)
  • the expense must be work related, and not private in nature
  • if the expense can be reimbursed by your employer – you cannot claim it
  • if your employer provides you with an allowance – this does not automatically entitle you to a deduction
  • claims totalling more than $300 need to be accompanied by written evidence.

Deduction by profession
Some occupations are allowed specific deductions – to see the list and links, go to Deduction by Profession