Information for individual tax
Car Deductions
What you can claim:
Costs for using your own car for work purposes, such as:
Driving between two separate workplaces.
Travelling from your workplace to an alternative workplace (not your regular workplace).
Performing work duties that require travel during your workday (e.g., visiting clients, attending meetings).
Expenses for vehicles with a carrying capacity of one tonne or more, or for 9+ passengers.
Specific information:
Travel between home and your regular workplace is generally not deductible, except in limited circumstances (e.g., carrying bulky tools not stored at work).
Calculation methods:
Cents per kilometre method: Claim a set rate for each kilometre travelled for work (up to 5,000 km per year).
Logbook method: Claim the work-related portion of actual car expenses, based on a logbook kept for a minimum 12-week period.
Only the work-related portion is deductible if the car is used for both work and private purposes.
Keep records such as logbooks, receipts, and evidence of work-related travel.
Travel Deductions
What you can claim:
Public transport fares, taxis, ride-share, and short-term car hire for work-related travel.
Bridge and road tolls, parking fees incurred while travelling for work.
Meal, accommodation, and incidental expenses when required to travel and stay away from home overnight for work.
Specific information:
Travel must be directly related to your work duties and not reimbursed by your employer.
Only the work-related portion is deductible if travel is partly private.
For overnight travel, you may need to keep a travel diary if away for six or more consecutive nights.
Keep receipts and records for all travel expenses.
Tools, Equipment & Office Supplies
What you can claim:
Cost of tools, equipment, and devices used for work (e.g., computers, phones, safety equipment, office furniture, stationery).
Repairs, insurance, and interest on money borrowed to buy these items.
Specific information:
Immediate deduction for items costing $300 or less and used mainly for work.
For items over $300, claim depreciation over the effective life.
Only the work-related portion is deductible if used for both work and private purposes.
Cannot claim for items supplied by your employer or for private use.
Clothing & Protective Gear
What you can claim:
Protective clothing and footwear (e.g., fire-resistant clothing, safety vests, steel-capped boots).
Compulsory uniforms with employer’s logo or required by workplace policy.
Non-compulsory uniforms registered on the Register of Approved Occupational Clothing.
Occupation-specific clothing (e.g., chef’s chequered pants).
Laundry and dry-cleaning costs for eligible work clothing.
Specific information:
Ordinary clothing is not deductible, even if worn at work.
There must be a clear link between the clothing and your work duties or environment.
Keep receipts and records for purchases and cleaning expenses.
Self-education & Training
What you can claim:
Course fees, conference and seminar fees, self-paced learning, and study tours directly related to your current employment.
General course expenses (stationery, internet, computer consumables).
Depreciation of assets used for study.
Car and transport expenses for travel between home/work and place of education.
Accommodation and meal expenses if required to stay away from home overnight for study.
Interest on borrowings for self-education.
Specific information:
The course must maintain or improve skills/knowledge for your current job or be likely to increase your income in your current role.
Cannot claim if the course is only generally related to your job or is to get a new job.
Only the work-related portion of expenses is deductible.
Keep receipts and records for all expenses.