The following information is provided as a convenience and has been sourced from the Australian Tax Office website. Any links below will open in a new window on the ATO website.
Other work-related deductions
You may be able to claim a deduction for other work-related expenses you incur that directly relate to earning your income.
If you spend money as part of or to earn your employment income, you can generally claim a deduction for the expense. Depending on the deduction, you can claim an immediate deduction or claim it over several years.
To claim a deduction for a work-related expense:
- you must have spent the money and your employer did not reimburse you
- the expense must directly relate to earning your income
- you must have a record to prove it (usually a receipt).
Expenses that relate to you earning an income can include:
- Books, periodicals and digital information
- Cash shortages or client bad debts
- Phone, data and internet expenses
- myGovID expenses
- Election expenses
- Glasses, contact lenses and protective glasses
- Work from home expenses
- Income protection insurance
- Overtime meals
- Project pool deductions
- Protective items, equipment and products
- Seminars, conferences and training courses
- Tools, equipment and other assets
- Union fees, subscriptions to associations and bargaining agents fees
- Working with children checks